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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 2 - Amounts recoverable under this Act  

SECTION 71M   Debts arising in respect of ETR payment  

71M(1)    
This section applies in relation to an individual who has been paid an ETR payment.

71M(2)    
For the purposes of this section, each of the following is a relevant determination in relation to the individual:

(a) if the ETR payment was made because, at that time, subsection 102A(1) of the Family Assistance Act applied to the individual - the determination referred to in paragraph 102A(1)(a) of that Act;

(b) if the ETR payment was made because, at that time, subsection 102A(2) of the Family Assistance Act applied to the individual - a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied paragraphs 102A(2)(a) , (b), (c) and (e) of the Family Assistance Act was paid;

(c) if the ETR payment was made because, at that time, subsection 102A(3) of the Family Assistance Act applied to the individual - a determination under the ABSTUDY Policy Manual because of which the whole or part of the instalment was paid in the circumstances described in that subsection;

(d) if the ETR payment was made because, at that time, subsection 102A(4) of the Family Assistance Act applied to the individual - a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied:

(i) paragraphs 102A(4)(a) , (c), (d) and (f) of the Family Assistance Act was paid; or

(ii) paragraphs 102A(4)(b) , (c), (d) and (f) of the Family Assistance Act was paid, if that instalment was paid to the individual;

(e) if the ETR payment was made because, at that time, subsection 102D(1) of the Family Assistance Act applied to the individual - a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied paragraphs 102D(1)(a) , (b) and (c) of the Family Assistance Act was paid;

(f) if the ETR payment was made because, at that time, subsection 102D(2) of the Family Assistance Act applied to the individual - a determination under the ABSTUDY Policy Manual because of which the whole or part of the instalment was paid in the circumstances described in that subsection;

(g) if the ETR payment was made because, at that time, subsection 102D(3) of the Family Assistance Act applied to the individual - a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied:

(i) paragraphs 102D(3)(a) , (c) and (d) of the Family Assistance Act was paid; or

(ii) paragraphs 102D(3)(b) , (c) and (d) of the Family Assistance Act was paid, if that instalment was paid to the individual;

(h) if the ETR payment was made because, at that time, subsection 102F(1) of the Family Assistance Act applied to the individual - the determination referred to in paragraph 102F(1)(a) of that Act.

Situation in which whole amount is a debt

71M(3)    
If:

(a) after the ETR payment was paid to the individual, the relevant determination in relation to the individual, at least so far as it relates to 8 May 2012, 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 individual 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 the day the ETR payment was paid, the ETR payment would not have been paid;

the amount of the ETR payment is a debt due to the Commonwealth by the individual.

Situation in which part of amount is a debt

71M(4)    
If:

(a) after the ETR payment was paid to the individual, the relevant determination in relation to the individual, at least so far as it relates to 8 May 2012, 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 individual 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 the day the ETR payment was paid, the amount of the ETR payment would have been reduced;

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