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

[ CCH Note: S 99 will be substituted by No 79 of 2025, s 3 and Sch 2 item 6, effective 20 March 2026. S 99 will read:

SECTION 99 Waiver of small debt  

99(1)
The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991 .

Note 1:

The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $ 250.

Note 2:

If the Secretary suspects that there may have been fraud or serious non-compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.

99(2)
Subsection (1) does not apply if the debt could be recovered by setting off under section 87A against a payment referred to in paragraph 82(1)(c) (child care service payments).

No 79 of 2025, s 3 and Sch 2 item 13 contain the following application provisions:

13 Application of amendments  
Debts

(1)
The amendments made apply in relation to a debt that is:

(a) raised after this item commences; or

(b) raised before but varied after this item commences.

(2)
Subitem (1) has effect despite section 1236A of the Social Security Act 1991 (application).

Non-recovery of certain amounts

(3)
The amendments made apply in relation to a record that is entered into the records of the Human Services Department after the commencement of this item.