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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY

Division 2 - Amounts recoverable under this Act

SECTION 70

70 Debts due to the Commonwealth

If an amount has been paid by way of family assistance, one-off payment to families, a payment under section 67EB , a payment under section 205A or 205C , economic security strategy payment to families, back to school bonus, single income family bonus, a clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021 , the amount is a debt due to the Commonwealth only to the extent to which a provision of:

(a) this Act; or

(b) the Data-matching Program (Assistance and Tax) Act 1990 ;

expressly provides that it is.

View history note

History

S 70 amended by No 26 of 2021, s 3 and Sch 1 item 4, by inserting " or 205C " , effective 27 March 2021. For application provisions, see note under s 205C .

S 70 amended by No 97 of 2020, s 3 and Sch 1 item 5, by substituting " , 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021 " for " or 2020 economic support payment " , effective 14 November 2020.

S 70 amended by No 22 of 2020, s 3 and Sch 4 item 5, by substituting " , ETR payment or 2020 economic support payment " for " or ETR payment " , effective 25 March 2020.

S 70 amended by No 22 of 2017, s 3 and Sch 1 items 94 and 95, by substituting " section 67EB " for " section 219Q, subsection 219QA(2), section 219QC or subsection 219QD(2), a payment of an enrolment advance under section 219RA " and " section 205A " for " section 219RD " , effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 70 amended by No 50 of 2012, s 3 and Sch 1 item 5, by substituting " , a clean energy advance or ETR payment " for " or a clean energy advance " , effective 27 May 2012.

S 70 amended by No 141 of 2011, s 3 and Sch 2 item 6, by substituting " , single income family bonus or a clean energy advance " for " or single income family bonus " , effective 14 May 2012.

S 70 amended by No 25 of 2011, s 3 and Sch 1 item 26, by substituting " , subsection 219QA(2), section 219QC or subsection 219QD(2), " for " or subsection 219QA(2), " , applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 70 amended by No 34 of 2010, s 3 and Sch 1 item 2, by inserting " a payment under section 219Q or subsection 219QA(2) , a payment of an enrolment advance under section 219RA , a payment under section 219RD , " after " one-off payment to families, " , effective 13 April 2010.

S 70 amended by No 4 of 2009, s 3 and Sch 3 item 6, by substituting " , economic security strategy payment to families, back to school bonus or single income family bonus " for " or economic security strategy payment to families " , effective 18 February 2009.

S 70 amended by No 131 of 2008, s 3 and Sch 3 item 7, by substituting " , one-off payment to families or economic security strategy payment to families " for " or one-off payment to families " , effective 1 December 2008.

S 70 amended by No 60 of 2004, s 3 and Sch 1 item 5, by inserting " or one-off payment to families " after " family assistance " , effective 26 May 2004.

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