A New Tax System (Family Assistance) (Administration) Act 1999
If:
(a) a person (the recipient ) is liable to repay an amount paid to the recipient under the family assistance law; and
(b) the amount was paid to the recipient because the recipient contravened a provision of the family assistance law; and
(c) another person is convicted of an offence:
(i) that is taken to have been committed because of section 11.2 or 11.2A of the Criminal Code ; or
in relation to that contravention;
(ii) against section 11.4 or 11.5 of the Criminal Code ;
the recipient and the other person are jointly and severally liable to pay the debt.
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