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A New Tax System (Family Assistance and Related Measures) Act 2000
92ASetting off arrears of family assistance of person against another person’s debt
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#### 92A Setting off arrears of family assistance of person against another person’s debt
(1) If:
(a) a person (the debtor):
(i) has a debt under this Act or under the Data‑matching Program (Assistance and Tax) Act 1990, the Farm Household Support Act 1992, the Social Security Act 1947, the Social Security Act 1991 or the Student Assistance Act 1973; or
(ii) had incurred a debt under Part 8 of the Student and Youth Assistance Act 1973 as in force before 1 July 1998; and
(b) another person (the consenting person) is entitled to an amount by way of arrears of family assistance; and
(c) for the purpose of the recovery of the debt, the consenting person consents to the deduction of an amount from the consenting person’s arrears;
the Secretary may determine that the whole or a part of the entitlement to arrears is to be set off against the debt.
(2) Subsection (1) does not apply to an entitlement to arrears of child care benefit.
(3) If the Secretary makes a determination under subsection (1), the amount of the entitlement to arrears and the amount of the debt are reduced accordingly.
(4) The consenting person may revoke the consent at any time.
98 Paragraph 93(1)(a)
Omit “incurs”, substitute “has”.
99 Subparagraph 95(3)(a)(i)
Repeal the subparagraph, substitute:
(i) deductions under section 84; or
(ia) setting off under section 84A arrears of family assistance; or
100 After subparagraph 95(3)(a)(ii)
Insert:
(iia) setting off under section 87A against advances; or
101 Subsection 95(4)
Repeal the subsection, substitute:
(4) For the purposes of paragraph (2)(b), if a debt is recoverable by means of:
(a) deductions under section 84; or
(b) setting off under section 84A arrears of family assistance; or
(c) application of an income tax refund under section 87; or
(d) setting off under section 87A against advances;
the person is taken to have a capacity to repay the debt unless recovery by those means would cause the person severe financial hardship.
102 Subsection 99(2)
Repeal the subsection, substitute:
(2) Subsection (1) does not apply if the debt is at least $50 and could be recovered:
(a) by deductions under:
(i) section 84 of this Act; or
(ii) section 1231 of the Social Security Act 1991; or
(b) by setting off under section 84A arrears of family assistance; or
(c) by setting off under section 87A against advances.
103 Division 1 of Part 5
Repeal the Division, substitute: