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

S 82(1) substituted by No 22 of 2017, s 3 and Sch 1 item 98, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 82(1) formerly read:

82(1)
A debt owed by a person, other than an approved child care service, 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 (otherwise than as mentioned in paragraph   (a)) family assistance to which the person is entitled against the debt;

(c) repayment by instalments under an arrangement entered into under section 91;

(d) 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;

(e) if section 92A applies to another person who is entitled to family assistance - setting off (otherwise than as mentioned in paragraph   (d)) the family assistance against the debt;

(f) the application of an income tax refund owed to the person;

(g) if section 93 applies to another person to whom an income tax refund is owed - the application of that refund;

(h) legal proceedings;

(i) garnishee notice.

S 82(1) amended by No 53 of 2008, s 3 and Sch 3 items 3 and 4, by substituting " setting off (otherwise than as mentioned in paragraph   (a)) " , for " setting off arrears of " in para (b) and " family assistance - setting off (otherwise than as mentioned in paragraph   (d)) the family assistance " for " arrears of family assistance - setting off the arrears " in para (e), effective 25 June 2008.

S 82(1) amended by No 36 of 2006, s 3 and Sch 4 item 1, by omitting " However, a debt owed in relation to child care benefit is not recoverable by means of the application of an income tax refund under paragraph (f) or (g) " after para (i), applicable in relation to a debt against which an income tax refund is to be applied if both:

(a) the debt is determined on or after 1 July 2006; and

(b) the income tax refund is determined on or after 1 July 2007 (irrespective of the income year to which the refund relates).

S 82(1) amended by No 47 of 2001.

S 82(2) repealed by No 22 of 2017, s 3 and Sch 1 item 98, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 82(2) formerly read:

82(2)
A debt owed by an approved child care service (the first service ) is recoverable by the Commonwealth by one or more of the following means:

(a) setting off the amount of the debt against one or more child care service payments that are to be made to the first service or to another approved child care service operated by the person who operates the first service;

Note:

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

(aa) (Repealed by No 79 of 2011)

(b) (Repealed by No 79 of 2011)

(c) repayment by instalments under an arrangement entered into under section 91;

(d) legal proceedings;

(e) garnishee notice.

S 82(2) amended by No 79 of 2011 (as amended by No 91 of 2011), s 3 and Sch 1 items 7 and 8, by inserting " (the first service ) " and substituting para (a) for paras (a) to (b), applicable in relation to payments that are to be made on or after 26 July 2011. Paras (a) to (b) formerly read:

(a) setting off the amount of the debt against one or more payments under section 219Q or subsection 219QA(2) in respect of fee reduction;

(aa) setting off the amount of the debt against one or more payments under section 219QC or subsection 219QD(2) in respect of child care rebate;

(b) setting off the amount of the debt against one or more enrolment advances paid under section 219RA;

S 82(2) amended by No 25 of 2011, s 3 and Sch 1 item 35, by inserting para (aa), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 82(2) substituted by No 118 of 2007, s 3 and Sch 1 item 39, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. S 82(2) formerly read:

82(2)
A debt owed by an approved child care service is recoverable by the Commonwealth by one or more of the following means:

(a) setting off the amount of the debt against one or more amounts of advances paid under section 219R;

(ab) repayment by instalments under an arrangement entered into under section 91;

(b) legal proceedings;

(c) garnishee notice.

S 82(2) amended by No 30 of 2003, s 3 and Sch 2 item 29, by inserting para (ab), effective 15 April 2003.

S 82(3) amended by No 22 of 2017, s 3 and Sch 1 item 99, by substituting " 71D, 71E, 71F, 71G, 71H " for " 71CAA, 71CAB, 71CA, 71CB, 71CAC, 71D, 71E, 71G, 71GA, 71GB, 71H " in para (a) of the definition of " debt " , effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 82(3) amended by No 55 of 2016, s 3 and Sch 12 item 4, by substituting " 78B " for " 78 " in para (a) of the definition of " debt " , effective 1 January 2017.

S 82(3) amended by No 50 of 2012, s 3 and Sch 1 item 8, by inserting " 71M, " in para (a) of the definition of " debt " , effective 27 May 2012.

S 82(3) amended by No 141 of 2011, s 3 and Sch 2 item 9, by inserting " 71L, " in para (a) of the definition of " debt " , effective 14 May 2012.

S 82(3) amended by No 25 of 2011, s 3 and Sch 1 items 36 and 37, by omitting " 71CA, " and inserting " 71CA, 71CB, " after " 71CAB, " in the definition of " debt " , applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 82(3) amended by No 34 of 2010, s 3 and Sch 1 item 5, by inserting " 71GB, " after " 71GA, " in para (a) of the definition of " debt " , effective 13 April 2010.

S 82(3) amended by No 50 of 2009, s 3 and Sch 3 item 4, by inserting " 71CAC, " after " 71CAB, " in para (a) of the definition of " debt " , applicable in relation to:

(a) payments under, or purportedly under, Subdivision AA of Division 4AA of Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 on or after 1 July 2008; and

(b) payments under, or purportedly under, subsection 65EF(1) of that Act in relation to care provided by an approved child care service to a child on or after 1 July 2008; and

(c) payments under, or purportedly under, subsection 65EF(2D) of that Act in relation to care provided by an approved child care service to a child on or after 1 July 2007.

S 82(3) amended by No 4 of 2009, s 3 and Sch 3 item 9, by inserting " 71K, " after " 71J, " in para (a) of the definition of " debt " , effective 18 February 2009.

S 82(3) amended by No 131 of 2008, s 3 and Sch 3 item 10, by inserting " 71J, " after " 71I, " in para (a) of the definition of " debt " , effective 1 December 2008.

S 82(3) amended by No 113 of 2007, s 3 and Sch 1 item 14, by inserting " 71CAA, 71CAB, " in para (a) of the definition of " debt " , effective 1 July 2007.

S 82(3) amended by No 118 of 2007, s 3 and Sch 1 item 40, by substituting " 71C, 71CA, 71D, 71E, 71G, 71GA, " for " 71C, 71D, 71E, 71G " in para (a) of the definition of " debt " , effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

S 82(3) amended by No 60 of 2004, s 3 and Sch 1 item 8, by inserting " 71I, " after " 71H, " in para (a) of the definition of " debt " , effective 26 May 2004.

S 82 substituted in Div 3 by No 45 of 2000. For transitional provisions see note under s 69. S 82 formerly read: