A New Tax System (Family Assistance) (Administration) Act 1999
82Methods of recovery
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82 Methods of recovery
(1) A debt owed by a person is recoverable by the Commonwealth by one or more of the following means: (a) deductions from instalments of family tax benefit to which the person is entitled; (b) setting off family assistance to which the person is entitled against the debt; (c) setting off against one or more child care service payments that are to be made to the person; (d) repayment by instalments under an arrangement entered into under section 91; (e) if section 92 applies to another person who is entitled to be paid family tax benefit by instalment—deductions from that other person’s instalments of family tax benefit; (f) if section 92A applies to another person who is entitled to family assistance—setting off (otherwise than as mentioned in paragraph (b)) the family assistance against the debt; (g) the application of an income tax refund owed to the person; (h) if section 93 applies to another person to whom an income tax refund is owed—the application of that refund; (i) legal proceedings; (j) garnishee notice.
Note: For child care service payment see subsection 3(1).
(3) In this section:
debt means:
(a) a debt due to the Commonwealth under section 71, 71A, 71B, 71C, 71D, 71DA, 71E, 71F, 71G, 71H, 71I, 71J, 71K, 71L, 71M, 73, 74, 76, 77, 78B or 80; or
(b) a debt due to the Commonwealth for which a person is liable because of section 75.