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

S 99 substituted by No 79 of 2025, s 3 and Sch 2 item 6, effective 20 March 2026. No 79 of 2025, s 3 and Sch 2 items 13 and 14 contain the following application provisions:

13 Application of amendments  
Debts

(1)
The amendments made apply in relation to a debt that is:
(a) raised after this item commences; or
(b) raised before but varied after this item commences.

(2)
Subitem (1) has effect despite section 1236A of the Social Security Act 1991 (application).

Non-recovery of certain amounts

(3)
The amendments made apply in relation to a record that is entered into the records of the Human Services Department after the commencement of this item.
14 One-off waiver  
(1)
This item applies in relation to an amount (other than an amount of child care subsidy or additional child care subsidy) if:
(a) the amount would, or would likely, be a debt of less than $ 250 for the purposes of an Act specified in subitem (4) if the amount were to be raised, at the time when this item commences, as a debt due to the Commonwealth for the purposes of the specified Act; and
(b) immediately before this item commences:

(i) a record of the amount is held in the records of Services Australia; and

(ii) the amount has not been raised as a debt.

(2)
Any right of the Commonwealth to recover (wholly or partly) the amount as a debt (if it were to be raised as a debt) is waived, by force of this item, when this item commences.

(3)
This item has effect despite any provision of an Act specified in subitem (4).

(4)
The following Acts are specified:
(a) the A New Tax System (Family Assistance) (Administration) Act 1999 ;
(b) the Paid Parental Leave Act 2010 ;
(c) the Social Security Act 1991 ;
(d) the Student Assistance Act 1973 .

(5)
In this item:

additional child care subsidy
has the same meaning as in the A New Tax System (Family Assistance) Act 1999 .

child care subsidy
has the same meaning as in the A New Tax System (Family Assistance) Act 1999 .

S 99 formerly read:

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:

(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)