A New Tax System (Family Assistance) (Administration) Act 1999
(Repealed by No 55 of 2016)
View history note
Hide history noteS 90 repealed by No 55 of 2016, s 3 and Sch 13 item 22, effective 1 January 2017. For application provision, see note under s
93B
. S 90 formerly read:
S 90(1) substituted for s 90(1) and (2) by No 47 of 2001, s 3 and Sch 3 item 7G, applicable to:
S 90(1) formerly read:
S 90(1) substituted for s 90(1) and (2) by No 47 of 2001, s 3 and Sch 3 item 7G, applicable to:
S 90(2) formerly read:
action under section 89 for the recovery of the debt may be commenced at any time within the period of 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt. action under that section for the recovery of the balance of the debt may be commenced within the period of 6 years starting on the day of payment. S 90(3) amended by No 47 of 2001, s 3 and Sch 3 item 7H, by omitting
"
or (2)
"
after
"
subsection (1)
"
in para (a), applicable to:
action under that section for the recovery of the debt may be commenced within the period of 6 years starting on the day of acknowledgment. S 90(4) amended by No 47 of 2001, s 3 and Sch 3 item 7H, by omitting
"
or (2)
"
after
"
subsection (1)
"
in para (a), applicable to:
action under section 89 for the recovery of the debt may be commenced within the period of 6 years after the end of the activity or action referred to in paragraph (b). S 90(5) amended by No 79 of 2011, s 3 and Sch 1 item 12, by omitting
"
, 87B
"
from para (b)(i), applicable on and after 26 July 2011 as if a reference in those subparagraphs to section
87A
of that Act included a reference to sections
87A
and
87B
of that Act as in force at any time before that commencement. S 90(5) amended by No 118 of 2007, s 3 and Sch 1 item 46, by substituting
"
87A, 87B or
"
for
"
87A or
"
in para (b)(i), effective 29 June 2007. For application and transitional provisions see note under Pt
8A
heading. S 90(5) amended by No 47 of 2001, s 3 and Sch 3 item 7H, by omitting
"
or (2)
"
after
"
subsection (1)
"
in para (a), applicable to:
S 90(5) amended by No 45 of 2000, s 3 Sch 2 item 95, by substituting subpara (b)(i), effective 1 July 2000. For transitional provisions see note under s 69. Subpara (b)(i) formerly read:
SECTION 90 Time limits on recovery action under section 89
90(1)
Subject to subsections (3), (4) and (5), action under section
89
for the recovery of a debt is not to be commenced after the end of the period of 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt.
90(1)
Subject to subsections (2), (3), (4) and (5), action under section 89 for the recovery of a debt is not to be commenced after the end of the period of 6 years starting on the day on which the debt arose.
90(2)
(Repealed by No 47 of 2001)
90(2)
If the debt arose because the person owing the debt:
(a)
made a false statement or false representation; or
(b)
contravened a provision of the family assistance law;
90(3)
If:
(a)
subsection (1) applies so that action under section 89 for the recovery of a debt must be commenced within a particular period; and
(b)
within that period part of the amount owing is paid;
90(4)
If:
(a)
subsection (1) applies so that action under section 89 for the recovery of a debt must be commenced within a particular period; and
(b)
within that period, the person who owes the amount acknowledges that he or she owes it;
90(5)
If:
(a)
subsection (1) applies so that action under section 89 for the recovery of a debt must be commenced within a particular period; and
(b)
within that period:
(i)
action is taken under section 84, 84A, 87, 87A or 88 for the recovery of the debt; or
(ii)
a review of a file relating to action for the recovery of the debt occurs; or
(iii)
other internal Departmental activity relating to action for the recovery of the debt occurs;
(i)
action is taken under this section, or section 84, 85 or 88, for the recovery of the debt; or
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.