A New Tax System (Family Assistance) (Administration) Act 1999

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 4 - Non-recovery of debts  

SECTION 99   Waiver of small debt  

99(1)    
The Secretary must waive the right to recover a debt if:


(a) the debt is, or is likely to be, less than $200; and


(b) it is not cost effective for the Commonwealth to take action to recover the debt.

99(2)    


Subsection (1) does not apply if the debt is at least $50 and could be recovered:


(a) by deductions under:


(i) section 84 of this Act; or

(ii) section 1231 of the Social Security Act 1991; or


(b) by setting off under section 84A family assistance; or


(c) by setting off under section 87A against a payment referred to in paragraph 82(1)(c) (child care service payments).


(d) (Repealed by No 79 of 2011)





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