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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 4 - Non-recovery of debts  

SECTION 102   Secretary may waive debts of a particular class  

102(1)    

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The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth's right to recover debts, or parts of debts, arising under or as a result of this Act that are included in a class of debts specified by the Minister by legislative instrument.

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History

S 102(1) amended by No 108 of 2006, s 3 and Sch 8 item 51, by substituting " legislative instrument " for " determination in writing " , effective 27 September 2006.

S 102(1) amended by No 138 of 2001, s 3 and Sch 1 item 1, by inserting ``, or parts of debts,'' after ``recover debts'', effective 1 October 2001.

102(1A)    

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An instrument made by the Minister under subsection (1):

(a) may specify conditions to be met before the Secretary exercises the power to waive debts, or parts of debts, in the specified class; and

(b) may specify limits on the amounts to be waived in relation to debts in the specified class.

The Secretary must exercise the power to waive in accordance with any conditions or limits specified in the instrument.

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History

S 102(1A) amended by No 108 of 2006, s 3 and Sch 8 items 52 and 53, by substituting " An instrument made " for " A determination " and substituting " instrument " for " Minister's determination " , effective 27 September 2006.

S 102(1A) inserted by No 138 of 2001, s 3 and Sch 1 item 2, effective 1 October 2001.

102(2)    
A decision under subsection (1) takes effect:

(a) if no day is specified in the decision - on the day on which the decision is made; or

(b) if a day is specified in the decision - on the day so specified (whether that day is before, after or on the day on which the decision is made).

102(3)    
(Repealed by No 108 of 2006)

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History

S 102(3) repealed by No 108 of 2006, s 3 and Sch 8 item 54, effective 27 September 2006. S 102(3) formerly read:

102(3)
A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .

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