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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY

Division 3 - Methods of recovery

SECTION 86

86 Time limits on recovery action under sections 84, 84A and 87A
(Repealed by No 55 of 2016)

History

S 86 repealed by No 55 of 2016, s 3 and Sch 13 item 18, effective 1 January 2017. For application provision, see note under s 93B .

SECTION 86 Time limits on recovery action under sections 84, 84A and 87A
86(1)
Subject to subsections (3), (4) and (5), action under section 84, 84A or 87A for the recovery of a debt is not to be commenced after the end of the period of 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt.
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History

S 86(1) substituted for s 86(1) and (2) by No 47 of 2001, s 3 and Sch 3 item 7A, applicable to:

(a) debts that are owed at the commencement of 1 July 2001: and

(b) debts that arise after that time.

S 86(1) formerly read:

86(1)
Subject to subsections, (3), (4) and (5), action under section 84, 84A or 87A for the recovery of a debt is not to be commenced after the end of the period of 6 years starting on the day on which the debt arose.

S 86(1) amended by No 45 of 2000, s 3 Sch 2 item 84, by substituting " under section 84, 84A or 87A " for " under this section, or section 84 or 85, " , effective 1 July 2000. For transitional provisions see note under s 69.

86(2)
(Repealed by No 47 of 2001)
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History

S 86(1) substituted for s 86(1) and (2) by No 47 of 2001, s 3 and Sch 3 item 7A, applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 86(2) formerly read:

86(2)
If the debt arose because the person owing the debt:

(a) made a false statement or false representation; or

(b) contravened a provision of the family assistance law;
action under section 84, 84A or 87A for the recovery of the debt may be commenced at any time within the period of 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt.

S 86(2) amended by No 45 of 2000, s 3 Sch 2 item 85, by inserting " , 84A or 87A " after " section 84 " , effective 1 July 2000. For transitional provisions see note under s 69.

86(3)
If:

(a) subsection (1) applies so that action under section 84, 84A or 87A for the recovery of a debt must be commenced within a particular period; and

(b) within that period part of the amount owing is paid;
action under that section for the recovery of the balance of the debt may be commenced within the period of 6 years starting on the day of payment.

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History

S 86(3) amended by No 47 of 2001, s 3 and Sch 3 item 7B, by omitting " or (2) " after " subsection (1) " in para (a), applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 86(3) amended by No 45 of 2000, s 3 Sch 2 item 86, by substituting " , 84A or 87A " for " or 85 " in para (a), effective 1 July 2000. For transitional provisions see note under s 69.

86(4)
If:

(a) subsection (1) applies so that action under section 84, 84A or 87A for the recovery of a debt must be commenced within a particular period; and

(b) within that period, the person who owes the amount acknowledges that he or she owes it;
action under that section for the recovery of the debt may be commenced within the period of 6 years starting on the day of acknowledgment.

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History

S 86(4) amended by No 47 of 2001, s 3 and Sch 3 item 7B, by omitting " or (2) " after " subsection (1) " in para (a), applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 86(4) amended by No 45 of 2000, s 3 Sch 2 item 87, by substituting " , 84A or 87A " for " or 85 " in para (a), effective 1 July 2000. For transitional provisions see note under s 69.

86(5)
If:

(a) subsection (1) applies so that action under section 84, 84A or 87A for the recovery of a debt must be commenced within a particular period; and

(b) within that period:

(i) action is taken under section 87, 88 or 89 for the recovery of the debt; or

(ii) a review of a file relating to action for the recovery of the debt occurs; or

(iii) other internal Departmental activity relating to action for the recovery of the debt occurs;

action under section 84, 84A or 87A for the recovery of the debt may be commenced within the period of 6 years after the end of the activity or action referred to in paragraph (b).

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History

S 86(5) amended by No 47 of 2001, s 3 and Sch 3 item 7B, by omitting " or (2) " after " subsection (1) " in para (a), applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 86(5) amended by No 45 of 2000, s 3 Sch 2 items 88 to 90, by substituting " , 84A or 87A " for " or 85 " (first and second occurring) and by substituting subpara (b)(i), effective 1 July 2000. For transitional provisions see note under s 69. Subpara (b)(i) formerly read:

(i) action is taken under this section, or section 88 or 89, for the recovery of the debt; or

S 86 amended by No 79 of 2011, s 3 and Sch 1 item 9, by substituting " or 87A " for " , 87A or 87B " (wherever occurring), effective 26 July 2011.

S 86 amended by No 118 of 2007, s 3 and Sch 1 item 41, by substituting " , 87A or 87B " for " or 87A " (wherever occurring), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

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