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

S 87(3) repealed by No 55 of 2016, s 3 and Sch 13 item 19, effective 1 January 2017. For application provision, see note under s 93B . S 87(3) formerly read:

87(3)
Subject to subsection (4), action under this section for the recovery of a debt is not to be taken after the end of the period of 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt.

S 87(3) amended by No 47 of 2001, s 3 and Sch 3 item 7C, by substituting " the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt " for " the day on which the debt arose " , applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 87(4) repealed by No 55 of 2016, s 3 and Sch 13 item 19, effective 1 January 2017. For application provision, see note under s 93B . S 87(4) formerly read:

87(4)
If:

(a) action is taken under this section to recover a debt owed by a person from an income tax refund that relates to a particular income year; and

(b) the action is taken within 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt; and

(c) the amount of the refund is not sufficient to reduce the amount of the debt to nil;

action may be taken under this section to apply an income tax refund payable to the person for a later income year to the remainder of the debt.

S 87(4) amended by No 47 of 2001, s 3 and Sch 3 item 7D, by substituting " the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt " for " the day on which the debt arose " in para (b), applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.