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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 4 - Non-recovery of debts  

SECTION 98   Waiver of debt relating to an offence  

98(1)    
If:

(a) a debtor has been convicted of an offence that gave rise to a proportion of a debt; and

(b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt;

the Secretary must waive the right to recover the proportion of the debt that arose in connection with the offence.

98(2)    
For the purposes of this section, a proportion of a debt may be 100% of the debt.