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.

Note:

For child care service payment see subsection 3(1) .

82(2)  
(Repealed by No 22 of 2017)

82(3)  


In this section:

debt
means:


(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 .




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