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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY

Division 2 - Amounts recoverable under this Act

SECTION 71 Debts in respect of family assistance other than CCS, ACCS and family tax benefit advance

No entitlement to amount

71(1)

If:

(a) an amount has been paid to a person by way of family tax benefit, stillborn baby payment or single income family supplement (the assistance ) in respect of a period or event; and

View history reference

(b) the person was not entitled to the assistance in respect of that period or event;

the amount so paid is a debt due to the Commonwealth by the person.

View history note

History

S 71(1) amended by No 96 of 2014, s 3 and Sch 9 item 17, by substituting " or single income family supplement " for " , single income family supplement or schoolkids bonus " in para (a), effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading.

S 71(1) amended by No 70 of 2013, s 3 and Sch 2A item 42, by substituting " stillborn baby payment " for " baby bonus " in para (a), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.

S 71(1) amended by No 49 of 2012, s 3 and Sch 1 item 44, by omitting " , maternity immunisation allowance " after " baby bonus " in para (a), effective 1 July 2012. For transitional and application provisions see note under s 107(3C) .

S 71(1) amended by No 50 of 2012, s 3 and Sch 2 item 15, by substituting " , single income family supplement or schoolkids bonus " for " or single income family supplement " in para (a), effective 27 May 2012.

S 71(1) amended by No 141 of 2011, s 3 and Sch 8 item 12, by substituting " , maternity immunisation allowance or single income family supplement " for " or maternity immunisation allowance " in para (a), applicable in relation to the 2012-13 income year and later income years.

S 71(1) amended by No 82 of 2007, s 3 and Sch 6 item 35, by substituting " baby bonus " for " maternity payment " in para (a), applicable to claims for payment of baby bonus made on or after 1 July 2007. If: (a) a claim for payment of maternity payment is made before 1 July 2007; and (b) the Secretary has not determined the claim by that time;the claim is taken to be a claim for payment of baby bonus.

S 71(1) amended by No 59 of 2004, s 3 and Sch 2 item 28, by substituting " maternity payment " for " maternity allowance " in para (a), effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 29, contains the following saving provision:

29 Saving provision for maternity allowance payments
29
Despite the amendment of section 71 of the A New Tax System (Family Assistance) (Administration) Act 1999 , that section applies to an amount paid by way of maternity allowance before, on or after the commencement of this Division as if the amendment had not been made.

S 71(1) amended by No 47 of 2001, s 3 and Sch 3 item 2, by substituting " If: " for " Subject to subsection (2), if: " , effective 1 July 2001.

Overpayment

71(2)
If:

(a) an amount (the received amount ) has been paid to a person by way of assistance; and

(b) the received amount is greater than the amount (the correct amount ) of assistance that should have been paid to the person under the family assistance law;

the difference between the received amount and the correct amount is a debt due to the Commonwealth by the person.

View history note

History

S 71 substituted by No 45 of 2000, s 3 Sch 2 item 78, effective 1 July 2000. For transitional provisions see note under s 69. S 71 formerly read:

Debts arising under this Act
71(1)
Subject to subsection (2), if:

(a) an amount has been paid to a person by way of family assistance in respect of a period or event; and

(b) the person was not entitled to the family assistance in respect of that period or event;
the amount so paid is a debt due to the Commonwealth by the person.

71(2)
If:

(a) child care benefit is paid on behalf of a person to an approved child care service in relation to an FTB child of the person or the person ' s partner; and

(b) the payment is in respect of a period after the service is no longer providing care for the child;
the amount so paid:

(c) is a debt due to the Commonwealth by the service; and

(d) is not a debt due to the Commonwealth by the person under subsection (1).

71(3)
Subject to subsection (4), if:

(a) an amount has been paid to a person by way of an instalment of family assistance; and

(b) another amount (the later amount ) is paid to the person in respect of the same instalment; and

(c) the later amount is not a payment of arrears; and

(d) the later amount would not otherwise be a debt due to the Commonwealth;
the later amount is a debt due to the Commonwealth by the person.

71(4)
If the first amount and the later amount were both paid to the same approved child care service on a person ' s behalf, the later amount is a debt due to the Commonwealth by the service, not the person.

71(5)
If:

(a) an amount (the received amount ) has been paid to a person by way of family assistance; and

(b) the received amount is greater than the amount (the correct amount ) of family assistance that should have been paid to the person under the family assistance law;
the difference between the received amount and the correct amount is a debt due to the Commonwealth by the person.

71(6)
If:

(a) an individual knowingly makes a false statement or misrepresentation to:

(i) an approved child care service; or

(ii) an officer; and

(b) an amount of child care benefit is paid for a session of care provided by the service to an FTB child of the individual or the individual ' s partner; and

(c) because of the false statement or false representation:

(i) the service is eligible for child care benefit for the session of care; or

(ii) the rate of child care benefit for the session of care is an amount certified by the service under subsection 71(1) or (2) of the Family Assistance Act; or

(iii) the rate of child care benefit for the session of care is an amount determined under subsection 71(4) of the Family Assistance Act;

the difference between the amount paid and the amount that would have been paid if the individual had not made the statement or representation to the service is a debt due to the Commonwealth by the individual.

71(7)
For the purposes of subsection (6), the amount that would have been paid if the individual had not made the statement or representation to the service may be nil.

71(8)
If:

(a) an approved child care service gives a certificate under subsection 71(1) of the Family Assistance Act in relation to sessions of care provided by the service to an FTB child of an individual on the basis that:

(i) the child is at risk of serious abuse or neglect; or

(ii) the individual is experiencing hardship of a kind specified in a determination in force under subsection 48(1) of that Act; and

(b) the service is not satisfied, at the time when it gives the certificate, that that basis exists;
the difference between the amounts paid to the individual and the amounts that would have been paid to the individual if the service had not given the certificate is a debt due to the Commonwealth by the service.

71(9)
If:

(a) an approved child care service knowingly makes a false statement or false representation to the Secretary or an officer; and

(b) a determination is made, in reliance on the statement or representation, under subsection 71(4) of the Family Assistance Act in relation to an FTB child of an individual;
the difference between the amounts paid under the determination and the amounts that would have been paid if the service had not made the statement or representation is a debt due to the Commonwealth by the service.