A New Tax System (Family Assistance) (Administration) Act 1999
If, under section 82 , a debt is recoverable by the Commonwealth by means of legal proceedings, the debt is recoverable by the Commonwealth in a court of competent jurisdiction.
S 88(1) amended by No 55 of 2016, s 3 and Sch 13 item 20, by omitting " (1) " before " If, under " , effective 1 January 2017. For application provision, see note under s 93B .
(Repealed by No 55 of 2016)
S 88(2) repealed by No 55 of 2016, s 3 and Sch 13 item 21, effective 1 January 2017. For application provision, see note under s 93B . S 88(2) formerly read:
88(2)
Subject to subsections (4), (5) and (6), legal proceedings for the recovery of the debt are 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.
S 88(2) substituted for s 88(2) and (3) by No 47 of 2001, s 3 and Sch 3 item 7E, applicable to:
S 88(2) formerly read:
88(2)
Subject to subsections (3), (4), (5) and (6), legal proceedings for the recovery of the debt are not to be commenced after the end of the period of 6 years starting on the day on which the debt arose.
88(3)
(Repealed by No 47 of 2001)
S 88(2) substituted for s 88(2) and (3) by No 47 of 2001, s 3 and Sch 3 item 7E, applicable to:
S 88(3) formerly read:
88(3)
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;legal proceedings 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 giving rise to the debt.
88(4)
(Repealed by No 55 of 2016)
S 88(4) repealed by No 55 of 2016, s 3 and Sch 13 item 21, effective 1 January 2017. For application provision, see note under s 93B . S 88(4) formerly read:
88(4)
If:
(a) subsection (2) applies so that legal proceedings 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;legal proceedings 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 88(4) amended by No 47 of 2001, s 3 and Sch 3 item 7F, by omitting " or (3) " after " subsection (2) " in para (a), applicable to:
88(5)
(Repealed by No 55 of 2016)
S 88(5) repealed by No 55 of 2016, s 3 and Sch 13 item 21, effective 1 January 2017. For application provision, see note under s 93B . S 88(5) formerly read:
88(5)
If:
(a) subsection (2) applies so that legal proceedings 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;legal proceedings for the recovery of the debt may be commenced within the period of 6 years starting on the day of acknowledgment.
S 88(5) amended by No 47 of 2001, s 3 and Sch 3 item 7F, by omitting " or (3) " after " subsection (2) " in para (a), applicable to:
88(6)
(Repealed by No 55 of 2016)
S 88(6) repealed by No 55 of 2016, s 3 and Sch 13 item 21, effective 1 January 2017. For application provision, see note under s 93B . S 88(6) formerly read:
88(6)
If:
(a) subsection (2) applies so that action for the recovery of a debt must be commenced within a particular period; and
(b) within that period:
(i) action is taken under this section, or section 84, 84A, 87, 87A or 89, 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;action 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 88(6) amended by No 79 of 2011, s 3 and Sch 1 item 11, 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 88(6) amended by No 118 of 2007, s 3 and Sch 1 item 45, 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 88(6) amended by No 47 of 2001, s 3 and Sch 3 item 7F, by omitting " or (3) " after " subsection (2) " in para (a), applicable to:
S 88(6) amended by No 45 of 2000, s 3 Sch 2 items 92 to 94, by substituting " action " for " action under this section " (first and second occurring) and by substituting " 84A, 87, 87A " for " 85 " in subpara (b)(i), effective 1 July 2000. For transitional provisions see note under s 69.
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