A New Tax System (Family Assistance) (Administration) Act 1999
PART 4
-
OVERPAYMENTS AND DEBT RECOVERY
Division 3
-
Methods of recovery
SECTION 82
METHODS OF RECOVERY
82(1)
A debt owed by a person is recoverable by the Commonwealth by one or more of the following means:
(a) deductions from instalments of family tax benefit to which the person is entitled;
(b) setting off family assistance to which the person is entitled against the debt;
(c) setting off against one or more child care service payments that are to be made to the person;
(d) repayment by instalments under an arrangement entered into under section 91 ;
(e) if section 92 applies to another person who is entitled to be paid family tax benefit by instalment - deductions from that other person ' s instalments of family tax benefit;
(f) if section 92A applies to another person who is entitled to family assistance - setting off (otherwise than as mentioned in paragraph (b)) the family assistance against the debt;
(g) the application of an income tax refund owed to the person;
(h) if section 93 applies to another person to whom an income tax refund is owed - the application of that refund;
(i) legal proceedings;
(j) garnishee notice.
(Repealed by No 22 of 2017)
In this section:
(a) a debt due to the Commonwealth under section 71 , 71A , 71B , 71C , 71D , 71E , 71F , 71G , 71H , 71I , 71J , 71K , 71L , 71M , 73 , 74 , 76 , 77 , 78B or 80 ; or
(b) a debt due to the Commonwealth for which a person is liable because of section 75 .
A debt owed by a person is recoverable by the Commonwealth by one or more of the following means:
(a) deductions from instalments of family tax benefit to which the person is entitled;
(b) setting off family assistance to which the person is entitled against the debt;
(c) setting off against one or more child care service payments that are to be made to the person;
(d) repayment by instalments under an arrangement entered into under section 91 ;
(e) if section 92 applies to another person who is entitled to be paid family tax benefit by instalment - deductions from that other person ' s instalments of family tax benefit;
(f) if section 92A applies to another person who is entitled to family assistance - setting off (otherwise than as mentioned in paragraph (b)) the family assistance against the debt;
(g) the application of an income tax refund owed to the person;
(h) if section 93 applies to another person to whom an income tax refund is owed - the application of that refund;
(i) legal proceedings;
(j) garnishee notice.
Note:
For child care service payment see subsection 3(1) .
82(2)
(Repealed by No 22 of 2017)
82(3)
In this section:
(a) a debt due to the Commonwealth under section 71 , 71A , 71B , 71C , 71D , 71E , 71F , 71G , 71H , 71I , 71J , 71K , 71L , 71M , 73 , 74 , 76 , 77 , 78B or 80 ; or
(b) a debt due to the Commonwealth for which a person is liable because of section 75 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.