Coronavirus Economic Response Package (Payments and Benefits) Act 2020

SECTION 11   JOINT AND SEVERAL LIABILITY FOR OVERPAYMENT DEBTS  

11(1)    
This section applies if the Commissioner is satisfied that:

(a) an entity is liable under subsection 9(2) to repay an amount because of an overpayment of a Coronavirus economic response payment; and

(b) the overpayment occurred because the entity reasonably relied on a statement that was made by another entity in the approved form; and

(c) the statement by the other entity was false or misleading in a material particular, whether because of things in it or omitted from it; and

(d) the other entity did not take reasonable care in connection with making the statement; and

(e) the other entity directly benefitted from the entity being paid the Coronavirus economic response payment; and

(f) it is reasonable for the entity and the other entity to be jointly and severally liable to pay the amount and any general interest charge payable on the amount under section 10 .

11(2)    
This section also applies if the Commissioner is satisfied that:

(a) an entity is liable under subsection 9(2) to repay an amount because of an overpayment of a Coronavirus economic response payment; and

(b) the overpayment is due to fraud of another entity (whether or not the entity was also involved in that fraud); and

(c) it is reasonable for the entity and the other entity to be jointly and severally liable to pay the amount and any general interest charge payable on the amount under section 10 .

11(3)    
Despite sections 9 and 10 , the entity and the other entity are jointly and severally liable to pay the amount and any general interest charge payable on the amount under section 10 .