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A New Tax System (Family Assistance) (Administration) Act 1999
87Application of income tax refund owed to person
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#### 87 Application of income tax refund owed to person
(1) If, under section 82, a debt owed by a person is recoverable by the Commonwealth by means of application of an income tax refund payable to the person, the Commissioner of Taxation may apply the whole or a part of the refund to the debt.
(2) The amount of the refund and the amount of the debt are reduced accordingly.