A New Tax System (Family Assistance) (Administration) Act 1999
PART 4
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OVERPAYMENTS AND DEBT RECOVERY
Division 4
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Non-recovery of debts
SECTION 99
Waiver of small debt
99(1)
The Secretary must waive the right to recover a debt if:
(a) the debt is, or is likely to be, less than $200; and
(b) it is not cost effective for the Commonwealth to take action to recover the debt.
99(2)
Subsection (1) does not apply if the debt is at least $50 and could be recovered:
(a) by deductions under:
(b) by setting off under section 84A family assistance; or
(c) by setting off under section 87A against a payment referred to in paragraph 82(1)(c) (child care service payments).
(d) (Repealed by No 79 of 2011)
The Secretary must waive the right to recover a debt if:
(a) the debt is, or is likely to be, less than $200; and
(b) it is not cost effective for the Commonwealth to take action to recover the debt.
99(2)
Subsection (1) does not apply if the debt is at least $50 and could be recovered:
(a) by deductions under:
(i) section 84 of this Act; or
(ii) section 1231 of the Social Security Act 1991; or
(b) by setting off under section 84A family assistance; or
(c) by setting off under section 87A against a payment referred to in paragraph 82(1)(c) (child care service payments).
(d) (Repealed by No 79 of 2011)