Family Assistance, Social Security and Veterans' Affairs Legislation Amendment (2005 Budget and Other Measures) Act 2006 (36 of 2006)
Schedule 4 Recovery of child care benefit debts
A New Tax System (Family Assistance) (Administration) Act 1999
2 Application of amendment
The amendment made by this Schedule applies in relation to a debt against which an income tax refund is to be applied if both:
(a) the debt is determined on or after 1 July 2006; and
(b) the income tax refund is determined on or after 1 July 2007 (irrespective of the income year to which the refund relates).
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