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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 3 - Methods of recovery  

SECTION 84   Deductions from debtor's family tax benefit  

84(1)    
This section applies to a debt if:


(a) under section 82 , the debt is recoverable by the Commonwealth by means of deductions from instalments of family tax benefit to which the person is entitled; or


(b) the debt is a debt due by the person to the Commonwealth under the Social Security Act 1991 , the Data-matching Program (Assistance and Tax) Act 1990 , the Farm Household Support Act 2014 , the Paid Parental Leave Act 2010 , the Social Security Act 1947 , the Student Assistance Act 1973 , the Veterans ' Entitlements Act 1986 or the Military Rehabilitation and Compensation Act 2004 ; or


(c) the debt was incurred under Part 8 of the Student and Youth Assistance Act 1973 as in force before 1 July 1998.


84(2)    
The debt is to be deducted from instalments of family tax benefit to which the person is entitled in the following way:


(a) the Secretary is to determine the amount by which each instalment of family tax benefit is to be reduced; and


(aa) a determination under paragraph (a) may be an amount that would reduce the payment to nil if the person has consented to the amount of the deduction being an amount that would reduce the payment to nil; and


(b) each instalment of family tax benefit is to be reduced by the amount determined by the Secretary until the sum of those amounts, and any amounts recovered under an Act referred to in paragraph (1)(b), is equal to the debt.

The Secretary may from time to time vary the amount by which instalments of family tax benefit are to be reduced.



 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.