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

S 95(1) substituted by No 61 of 2005, s 3 and Sch 3 item 14, effective 1 January 2006. No 61 of 2005, s 3 and Sch 3 item 17 contains the following application provision:

S 95(1) formerly read:

95(1)
Subject to subsection (2), the Secretary may, on behalf of the Commonwealth, decide to write off a debt, for a stated period or otherwise.

S 95(2) amended by No 61 of 2005, s 3 and Sch 3 item 15, by omitting " , and only if " after " under subsection (1) if " , effective 1 January 2006. For application provision, see note under s 95(1).

S 95(2) amended by No 47 of 2001, s 3 and Sch 3 item 10, by omitting " the debt cannot be recovered by deductions under this Act or the Social Security Act 1991 and " at the beginning of para (d), effective 1 July 2001.

S 95(3) amended by No 55 of 2016, s 3 and Sch 13 item 24, by repealing para (a), effective 1 January 2017. For application provision, see note under s 93B . Para (a) formerly read:

(a) the debt cannot be recovered by means of:

(i) deductions under section 84; or

(iaa) deductions under section 1231 of the Social Security Act 1991 ; or

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

(ii) application of an income tax refund under section 87; or

(iia) setting off under section 87A against a payment referred to in paragraph 82(2)(a); or

(iib) (Repealed by No 79 of 2011)

(iii) legal proceedings under section 88; or

(iv) garnishee notice under section 89;

because the relevant time limit for recovery action under that section has elapsed; or

S 95(3) amended by No 79 of 2011, s 3 and Sch 1 items 13 and 14, by substituting " a payment referred to in paragraph 82(2)(a) " for " enrolment advances " in para (a)(iia) and repealing para (a)(iib), effective 26 July 2011. Para (a)(iib) formerly read:

(iib) setting off under section 87B against payments in respect of fee reduction; or

S 95(3) amended by No 53 of 2008, s 3 and Sch 3 item 15, by omitting " arrears of " before " family assistance " in para (a)(ia), effective 23 June 2008.

S 95(3) amended by No 118 of 2007, s 3 and Sch 1 item 48, by substituting para (a)(iia) and (iib) for para (a)(iia), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. Para (a)(iia) formerly read:

(iia) setting off under section 87A against advances; or

S 95(3) amended by No 47 of 2001, s 3 and Sch 3 item 11, by inserting para (iaa), effective 1 July 2001.

S 95(3) amended by No 47 of 2001, s 3 and Sch 3 item 12, by substituting " the debtor became bankrupt " for " the discharge " in para (c), applicable to a person who is discharged from bankruptcy on or after 1 July 2001.

S 95(3) amended by No 45 of 2000, s 3 Sch 2 items 99 and 100, by substituting paras (a)(i) and (a)(ia) for para (a)(i) and by inserting para (a)(iia) after para (a)(ii), effective 1 July 2000. For transitional provisions see note under s 69. Para (a)(i) formerly read:

(i) deductions under section 84 or 85; or

S 95(4) amended by No 22 of 2017, s 3 and Sch 1 item 111, by substituting para (d), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (d) formerly read:

(d) setting off under section 87A against a payment referred to in paragraph 82(2)(a);

S 95(4) amended by No 79 of 2011, s 3 and Sch 1 items 15 and 16, by substituting " a payment referred to in paragraph 82(2)(a); " for " enrolment advances; or " in para (d) and repealing para (e), effective 26 July 2011. Para (e) formerly read:

(e) setting off under section 87B against payments in respect of fee reduction;

S 95(4) amended by No 118 of 2007, s 3 and Sch 1 items 49 and 50, by substituting " enrolment advances " for " advances " in para (d) and inserting para (e), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

S 95(4) amended by No 47 of 2001, s 3 and Sch 3 item 13, by inserting para (aa), effective 1 July 2001.

S 95(4) substituted by No 45 of 2000, s 3 Sch 2 item 101, effective 1 July 2000. For transitional provisions see note under s 69. S 95(4) formerly read:

95(4)
For the purposes of paragraph (2)(b):

(a) if a debt is recoverable by means of:

(i) deductions under section 84; or

(ii) application of an income tax refund under section 87;

the person is taken to have a capacity to repay the debt unless recovery by those means would cause the person severe financial hardship; and

(b) if a debt is recoverable by means of deductions under section 85, the person is taken to have the capacity to repay the debt.

S 95(4A) amended by No 70 of 2013, s 3 and Sch 2B item 47, by substituting " after " for " (the later income year ) that began 2 years after the beginning of " in para (a), effective 28 June 2013.

S 95(4A) inserted by No 61 of 2005, s 3 and Sch 3 item 16, effective 1 January 2006. For application provisions, see note under s 95(1).

S 95(4B) substituted by No 22 of 2017, s 3 and Sch 1 item 112, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 95(4B) formerly read:

Secretary may write off subsection 60D(2) debt if claimant and partner separate

95(4B)
The Secretary may, under subsection (1), decide to write off a debt arising because of subsection 60D(2) (which deals with when income tax returns have not been lodged) if the following conditions are met:

(a) the claimant and the partner mentioned in paragraph 60D(1)(b) (the ex-partner ) ceased to be members of the same couple after the end of the second income year following the particular income year mentioned in paragraph 60D(1)(a);

(b) if the claimant was required to lodge an income tax return for the particular income year - an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant ' s taxable income for the particular income year;

(c) in any case - the ex-partner was required to lodge an income tax return for the particular income year but still had not done so by the time when the claimant and the ex-partner ceased to be members of the same couple.

S 95(4B) inserted by No 61 of 2005, s 3 and Sch 3 item 16, effective 1 January 2006. For application provision, see note under s 95(1).