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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 3 - Methods of recovery  

SECTION 93   Application of income tax refund owed to another person  

93(1)    
If:

(a) a person (the debtor ) has a debt under this Act; and

(b) another person (the consenting person ) is entitled to an income tax refund; and

(c) for the purpose of the recovery of the debt, the consenting person consents to the application of an amount from the consenting person's refund to the debt;

the Commissioner of Taxation may apply the whole or a part of the refund to the debt.

93(2)    
The amount of the refund and the amount of the debt are reduced accordingly.

93(3)    
The consenting person may revoke the consent at any time.