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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 3 - Methods of recovery  

SECTION 87   Application of income tax refund owed to person  

87(1)  
If, under section 82 , a debt owed by a person is recoverable by the Commonwealth by means of application of an income tax refund payable to the person, the Commissioner of Taxation may apply the whole or a part of the refund to the debt.

87(2)  
The amount of the refund and the amount of the debt are reduced accordingly.

87(3)  
(Repealed by No 55 of 2016)

87(4)  
(Repealed by No 55 of 2016)




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