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A New Tax System (Family Assistance and Related Measures) Act 2000
71FDebts arising under more than one provision
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#### 71F Debts arising under more than one provision
(1) If:
(a) a debt is due to the Commonwealth by an individual under section 71B or 71C; and
(b) part or all of the amount of the debt is attributable to a false or misleading statement etc. made by an approved child care service as referred to in section 71E; and
(c) a debt is due by the service to the Commonwealth under section 71E in respect of the false or misleading statement etc.;
the amount of the debt due by the individual under section 71B or 71C that is also a debt owed by the service under section 71E is, despite the operation of section 71B or 71C, not an amount of the debt owed by the individual.
(2) If:
(a) a debt is due to the Commonwealth by an approved child care service under section 71B or 71C; and
(b) part or all of the amount of the debt is attributable to a false or misleading statement by an individual as referred to in section 71D; and
(c) a debt is due by the individual to the Commonwealth under section 71D in respect of the false or misleading statement;
the amount of the debt due by the service under section 71B or 71C that is also a debt owed by the individual under section 71D is, despite the operation of section 71B or 71C, not an amount of the debt owed by the service.