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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 4 - Non-recovery of debts  

SECTION 101  

101   Waiver in special circumstances  
The Secretary may waive the right to recover all or part of a debt if the Secretary is satisfied that:

(a)    

one of the following subparagraphs applies:

(i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law;

(ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, but that act, failure or omission was justified in the circumstances;

(iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, but the debtor did not know about that act, failure or omission;

(iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and

(b)    there are special circumstances (other than financial hardship alone) that make it desirable to waive; and

(c)    it is more appropriate to waive than to write off the debt or part of the debt.