A New Tax System (Family Assistance) (Administration) Act 1999
If a person is convicted of an offence against section 177 , the court may: (a) impose a penalty in respect of the offence; and (b) order the person to pay the Commonwealth an amount equal to any amount obtained by way of family assistance or payments under section 67EB , 205A or 205C because of the act, failure or omission that constituted the offence.
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Hide history note178(2)
In spite of anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).
178(3)
For the purposes of this section, an amount of family assistance is taken to be paid to a person if that amount is applied against a liability of that person or another person for: (a) a primary tax; or (b) a debt under this Act or the Social Security Act 1991 .
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