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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY

Division 2 - Amounts recoverable under this Act

SECTION 72 Debts arising in respect of 2020 economic support payment

72(1)
This section applies in relation to an individual who has been paid a 2020 economic support payment because subsection 116(2) , (3) or (4) of the Family Assistance Act applied to the individual on a day.

72(2)
If:

(a) after the payment was paid to the individual, the determination mentioned in that subsection of the Family Assistance Act, at least so far as the determination relates to that day, is or was (however described) changed, revoked, set aside, or superseded by another determination; and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 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 that day, the payment would not have been paid;

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

View history note

History

S 72 inserted by No 22 of 2020, s 3 and Sch 4 item 6, effective 25 March 2020.

Former s 72 repealed by No 59 of 2004, s 3 and Sch 2 item 30, effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 31 contains the following saving provision:

31 Saving provision for certain payments
(1)
Despite the repeal of section 72 of the A New Tax System (Family Assistance) (Administration) Act 1999 , that section applies to the payment of an amount by way of:

(a) maternity allowance; or

(b) maternity immunisation allowance for a child born before 1 January 2003;
as if the repeal had not occurred.

(2)
It does not matter whether the payment was made before, on or after commencement.

S 72 formerly read:

Circumstances in which maternity allowance or maternity immunisation allowance not recoverable
72
Section 71 does not apply in relation to a payment to a person of maternity allowance or maternity immunisation allowance for which the person was not entitled if the person ' s lack of entitlement for the allowance resulted from the person ' s Part A rate of family tax benefit being nil and either:

(a) the person ' s nil Part A rate resulted from an event or change in circumstances that occurred after the payment of maternity allowance or maternity immunisation allowance was made; or

(b) the following subparagraphs apply:

(i) the person ' s nil Part A rate resulted from the amount of the person ' s adjusted taxable income for the relevant income year;

(ii) maternity allowance or maternity immunisation allowance was made on the basis of a determination of the person ' s Part A rate that was based on an incorrect estimate by the person of an income component of the person ' s adjusted taxable income;

(iii) at the time when the estimate was made the person did not know, and had no reason to suspect, that the estimate was incorrect.

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