When we may not offset
There are limited circumstances where we may agree not to offset your income tax refund against your family tax benefit debt. These circumstances may include where:
- you're experiencing serious hardship
- you have a payment plan in place with Services Australia
- your family tax benefit debt has been temporarily written off because you are unable to pay the debt.
Your review rights
If you want us to reconsider our decision to offset your income tax refund against your family tax benefit debt, phone 1300 788 347.
We may be able to use our discretion to refund an income tax credit to you after it's been offset, provided the facts at the time of offsetting support this position. You'll need to provide us with relevant information and evidence that was not considered or known to us at the time the offsetting occurred. Your family tax benefit debt will remain outstanding if we decide to refund your income tax credit after it's been offset.
The decision to offset your income tax refund against your family tax benefit debt isn't reviewable by the Administrative Review Tribunal.
You may be able to apply for judicial review by the:
- Federal Circuit and Family Court (Division 2) under the Administrative Decisions (Judicial Review) Act 1977
- Federal Court under
- the Administrative Decisions (Judicial Review) Act 1977
- section 39B of the Judiciary Act 1903.