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A New Tax System (Family Assistance and Related Measures) Act 2000
84ASetting off arrears of family assistance against debt owed
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#### 84A Setting off arrears of family assistance against debt owed
(1) This section applies:
(a) to a person if the person is entitled to an amount by way of arrears of family assistance; and
(b) to a debt owed by the person if:
(i) under section 82, the debt is recoverable by the Commonwealth by means of setting off arrears of family assistance to which the person is entitled against the debt; or
(ii) the debt is a debt due by the person to the Commonwealth under the Social Security Act 1991.
(2) The Secretary may determine that the whole or a part of the entitlement to arrears is to be set off against the debt.
(3) Under subsection (2), the Secretary may set off a person’s arrears of child care benefit only against a debt the person incurs in relation to child care benefit.
(4) If the Secretary makes a determination under subsection (2), the amount of the entitlement to arrears and the amount of the debt are reduced accordingly.
83 Section 85
Repeal the section.
84 Subsection 86(1)
Omit “under this section, or section 84 or 85,”, substitute “under section 84, 84A or 87A”.
Note: The heading to section 86 is altered by omitting “and 85” and substituting “, 84A and 87A”.
85 Subsection 86(2)
After “section 84”, insert “, 84A or 87A”.
86 Paragraph 86(3)(a)
Omit “or 85”, substitute “, 84A or 87A”.
87 Paragraph 86(4)(a)
Omit “or 85”, substitute “, 84A or 87A”.
88 Subsection 86(5)
Omit “or 85” (first occurring), substitute “, 84A or 87A”.
89 Subparagraph 86(5)(b)(i)
Repeal the subparagraph, substitute:
(i) action is taken under section 87, 88 or 89 for the recovery of the debt; or
90 Subsection 86(5)
Omit “or 85” (second occurring), substitute “, 84A or 87A”.
91 After section 87
Insert: