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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY

Division 4 - Non-recovery of debts

SECTION 99 Waiver of small debt

99(1)
The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991 .

Note 1:

The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $ 250.

Note 2:

If the Secretary suspects that there may have been fraud or serious non-compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.

99(2)

View history reference

Subsection (1) does not apply if the debt could be recovered by setting off under section 87A against a payment referred to in paragraph 82(1)(c) (child care service payments).

View history note

History

S 99 substituted by No 79 of 2025, s 3 and Sch 2 item 6, effective 20 March 2026. No 79 of 2025, s 3 and Sch 2 items 13 and 14 contain the following application provisions:

13 Application of amendments
Debts

(1)
The amendments made apply in relation to a debt that is:
(a) raised after this item commences; or
(b) raised before but varied after this item commences.

(2)
Subitem (1) has effect despite section 1236A of the Social Security Act 1991 (application).

Non-recovery of certain amounts

(3)
The amendments made apply in relation to a record that is entered into the records of the Human Services Department after the commencement of this item.
14 One-off waiver
(1)
This item applies in relation to an amount (other than an amount of child care subsidy or additional child care subsidy) if:
(a) the amount would, or would likely, be a debt of less than $ 250 for the purposes of an Act specified in subitem (4) if the amount were to be raised, at the time when this item commences, as a debt due to the Commonwealth for the purposes of the specified Act; and
(b) immediately before this item commences:

(i) a record of the amount is held in the records of Services Australia; and

(ii) the amount has not been raised as a debt.

(2)
Any right of the Commonwealth to recover (wholly or partly) the amount as a debt (if it were to be raised as a debt) is waived, by force of this item, when this item commences.

(3)
This item has effect despite any provision of an Act specified in subitem (4).

(4)
The following Acts are specified:
(a) the A New Tax System (Family Assistance) (Administration) Act 1999 ;
(b) the Paid Parental Leave Act 2010 ;
(c) the Social Security Act 1991 ;
(d) the Student Assistance Act 1973 .

(5)
In this item:
additional child care subsidy
has the same meaning as in the A New Tax System (Family Assistance) Act 1999 .

child care subsidy
has the same meaning as in the A New Tax System (Family Assistance) Act 1999 .

S 99 formerly read:

SECTION 99 Waiver of small debt
99(1)
The Secretary must waive the right to recover a debt if:
(a) the debt is, or is likely to be, less than $ 200; and
(b) it is not cost effective for the Commonwealth to take action to recover the debt.

99(2)
Subsection (1) does not apply if the debt is at least $ 50 and could be recovered:
(a) by deductions under:

(i) section 84 of this Act; or

(ii) section 1231 of the Social Security Act 1991 ; or

(b) by setting off under section 84A family assistance; or
(c) by setting off under section 87A against a payment referred to in paragraph 82(1)(c) (child care service payments).

(d) (Repealed by No 79 of 2011)

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