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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 2 - Amounts recoverable under this Act  

SECTION 71K   Debts arising in respect of back to school bonus or single income family bonus  

71K(1)    
This section applies in relation to an individual (the recipient ) who has been paid a back to school bonus or a single income family bonus (the relevant payment ).

What determinations are relevant?

71K(2)    
Each of the following is a relevant determination in relation to the recipient:

(a) if the relevant payment was made because, at that time, subsection 95(2) of the Family Assistance Act applied to the recipient - the determination referred to in paragraph 95(2)(a) of that Act;

(b) if the relevant payment was made because, at that time, subsection 95(3) of the Family Assistance Act applied to the recipient - the determination referred to in paragraph 95(3)(a) of that Act;

(c) if the relevant payment was made because, at that time, subsection 95(4) of the Family Assistance Act applied to the recipient - the determination referred to in paragraph 95(4)(a) of that Act;

(d) if the relevant payment was made because, at that time, section 98 of the Family Assistance Act applied to the recipient - the determination made under Part 3 of the Social Security (Administration) Act 1999 that resulted in the recipient receiving the carer payment or disability support pension;

(e) if the relevant payment was made because, at that time, subsection 101(2) of the Family Assistance Act applied to the recipient - the determination referred to in paragraph 101(2)(a) of that Act;

(f) if the relevant payment was made because, at that time, subsection 101(3) of the Family Assistance Act applied to the recipient - the determination referred to in paragraph 101(3)(a) of that Act;

(g) if the relevant payment was made because, at that time, subsection 101(4) of the Family Assistance Act applied to the recipient - the determination referred to in paragraph 101(4)(a) of that Act.

Situation in which whole amount is a debt

71K(3)    
If:

(a) after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to 3 February 2009, is or was (however described) changed, revoked, set aside, or superseded by another determination; and

(b) the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the recipient knowingly made a false or misleading statement, or knowingly provided false information; and

(c) had the change, revocation, setting aside or superseding occurred on or before 3 February 2009, the relevant payment would not have been made;

the amount of the relevant payment is a debt due to the Commonwealth by the recipient.

Situation in which part of amount is a debt

71K(4)    
If:

(a) after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to 3 February 2009, is or was (however described) changed, revoked, set aside, or superseded by another determination; and

(b) the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the recipient knowingly made a false or misleading statement, or knowingly provided false information; and

(c) had the change, revocation, setting aside or superseding occurred on or before 3 February 2009, the amount of the relevant payment would have been reduced;

the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient.