A New Tax System (Family Assistance) (Administration) Act 1999
PART 4
-
OVERPAYMENTS AND DEBT RECOVERY
Division 4
-
Non-recovery of debts
SECTION 96
Power to waive Commonwealth's right to recover debt
96(1)
On behalf of the Commonwealth, the Secretary may waive the Commonwealth's right to recover the whole or a part of a debt from a debtor only in the circumstances described in section 97 , 98 , 99 , 100 , 101 or 102 .
96(2)
A waiver takes effect:
(a) on the day specified in the waiver (whether that day is before, after or on the day on which the decision to waive is made);
or
(b) if the waiver does not specify when it takes effect - on the day on which the decision to waive is made.
On behalf of the Commonwealth, the Secretary may waive the Commonwealth's right to recover the whole or a part of a debt from a debtor only in the circumstances described in section 97 , 98 , 99 , 100 , 101 or 102 .
96(2)
A waiver takes effect:
(a) on the day specified in the waiver (whether that day is before, after or on the day on which the decision to waive is made);
or
(b) if the waiver does not specify when it takes effect - on the day on which the decision to waive is made.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.