Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025 (79 of 2025)
Schedule 2 Debt waivers
Part 1 Waiver in special circumstances
Division 1 Amendments
A New Tax System (Family Assistance) (Administration) Act 1999
1 Paragraph 101(a)
Repeal the paragraph, substitute:
(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