Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025 (79 of 2025)
Schedule 2 Debt waivers
Part 2 Small debt waiver
Division 1 Amendments
Paid Parental Leave Act 2010
7 Section 197
Repeal the section, substitute:
197 Waiver of debts - small debts
The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.
Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.
Note 2: If the Secretary suspects that there may have been fraud or serious non-compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
