139ZIf bankrupt claims not to be in receipt of income

139Z  If bankrupt claims not to be in receipt of income  (1) If a bankrupt:  (a) does not provide information about whether he or she is likely to derive, or derived, income or a particular class of income during a contribution assessment period; or  (b) claims not to be likely to derive, or not to have derived, any income or a particular class of income during a contribution assessment period; but the trustee has reasonable grounds for believing that the bankrupt is likely to derive, or derived, income, or income of that class, during that period, then, for the purpose of making an assessment, the trustee may determine that the bankrupt is likely to derive, or derived, income, or income of that class, during that period and may also determine the amount of that income.  (2) Without limiting the matters that a trustee may take into account for the purpose of making an assessment as mentioned in subsection (1) in respect of a contribution assessment period, the trustee may have regard to any employment or other work or other income‑producing activities that were engaged in by the bankrupt before that period and may determine whether the bankrupt is likely to engage, or to have engaged, in similar employment, work or other income‑producing activities during that period. Subdivision G—Review of assessment 139ZA  Internal review of assessment  (1) The Inspector‑General may review a decision of a trustee to make an assessment:  (b) if requested to do so by the bankrupt for reasons that appear to the Inspector‑General to be sufficient to justify such a review.  (2) The Inspector‑General must review such a decision if requested to do so by the Ombudsman.  (3) A request by the bankrupt to the Inspector‑General for the review of such a decision must:  (a) be in writing and given to the Inspector‑General not later than 60 days after the day on which the bankrupt is notified of the trustee’s assessment; and  (i) a copy of the notice of assessment; and  (ii) any documents on which the bankrupt relies in support of the request. 139ZC  Inspector‑General may request further information  (1) For the purposes of the exercise of powers under this Subdivision, the Inspector‑General may:  (a) ask the bankrupt to provide such further information, either orally or in writing, in support of the request as the Inspector‑General specifies; and  (b) ask the trustee to provide such information, either orally or in writing, about the decision to make the assessment and the reasons for the decision as the Inspector‑General specifies. 139ZD  Decision on review   On a review of a decision, the Inspector‑General has all the powers of the trustee and may either:  (a) confirm the decision; or  (b) set aside the decision and make a fresh assessment under subsection 139W(2). 139ZE  Inspector‑General to notify bankrupt and trustee of decision  (a) reviews a decision; or  (b) refuses a request by a bankrupt for a review of a decision; the Inspector‑General must give written notice, to the bankrupt and the trustee, of the Inspector‑General’s decision on the review or on the request, as the case may be.  (b) refer to the evidence or other material on which the decision was based; and  (c) give the reasons for the decision.  (3) In the case of a decision reviewing the trustee’s decision to make an assessment, the notice must also include a statement to the effect that, if the bankrupt or the trustee, is dissatisfied with the Inspector‑General’s decision, application may, subject to the Administrative Review Tribunal Act 2024, be made to the Administrative Review Tribunal for review of the decision.  (4) In the case of a decision refusing a request to review the trustee’s decision to make an assessment, the notice to the bankrupt must also include a statement to the effect that, if the bankrupt is dissatisfied with the Inspector‑General’s decision, application may, subject to the Administrative Review Tribunal Act 2024, be made to the Administrative Review Tribunal for a review of the decision.  (5) A contravention of subsection (3) or (4) in relation to a decision does not affect the validity of the decision.  (6) If, within 60 days after lodgment of a request by a bankrupt for the review of the trustee’s decision to make an assessment, the Inspector‑General has not given written notice to the bankrupt of his or her decision in accordance with subsection (1), the Inspector‑General is taken to have reviewed the trustee’s decision and confirmed it under paragraph 139ZD(a).  (7) If the Inspector‑General makes a fresh assessment, the Inspector‑General must, as soon as practicable, give to the bankrupt written notice setting out particulars of the fresh assessment.  (8) This Division, apart from this Subdivision, applies to an assessment made by the Inspector‑General as if it had been made by the trustee under subsection 139W(2). 139ZF  Review of assessment decisions  (a) a decision of the Inspector‑General on the review of a decision by a trustee to make an assessment; or  (b) a decision by the Inspector‑General refusing a request to review a decision by a trustee to make an assessment. Subdivision H—When contribution payable 139ZG  Payment of contribution  (1) Subject to subsection 139ZI(3), a contribution that a person is liable to pay under subsection 139P(1) or 139Q(1) is payable at such time as the trustee determines or, if the trustee permits the contribution to be paid by instalments, at such times and in such amounts as the trustee determines.  (2) The liability of a person to pay a contribution under subsection 139P(1) or 139Q(1) is not affected by:  (a) the making of an application by the person to the trustee under subsection 139T(1); or  (b) the making by the person of a request to the Inspector‑General for a review of the decision of the trustee to make the assessment that gave rise to the liability; or  (c) the making of an application to the Administrative Review Tribunal for review of the decision of the Inspector‑General.  (3) The total of any contributions or instalments that are not paid by the bankrupt is recoverable by the trustee as a debt due to the estate of the bankrupt.  (4) The trustee may, in connection with proceedings to recover the debt:  (a) sign a certificate setting out the nature and the amount of the debt; and  (b) file the certificate in the court in which the proceedings have been instituted.  (5) In such proceedings, the certificate is prima facie evidence of the existence of the debt and the amount of the debt. 139ZH  If excess contribution paid  (a) a person has paid an amount in respect of the contribution that the person was assessed to be liable to pay in respect of a contribution assessment period; and  (b) as a result of a subsequent assessment:  (i) the person is not liable to pay a contribution in respect of that period; or  (ii) the amount referred to in paragraph (a) exceeds the amount of the contribution that the person is liable to pay in respect of that period; the person is not entitled to a refund of the amount paid or of the excess, as the case may be.  (2) If a person has paid in respect of a contribution assessment period an amount that, because of a subsequent assessment made in respect of that period, the person was not liable to pay, the trustee is to apply that amount in or towards any contribution that the person is liable to pay in respect of a later contribution assessment period. 139ZI  Notice of determinations  (1) If the trustee makes a determination under section 139ZG in respect of a person, the trustee must give to the person written notice setting out particulars of the determination.  (2) A notice given to a person under subsection (1) may be contained in a notice of assessment.  (3) The time at which a payment is to be made by a person as a result of a determination made under section 139ZG must not be earlier than 14 days after notice in relation to the determination is given to the person under subsection (1) of this section. Subdivision HA—Supervised account regime 139ZIA  Objects   The objects of this Subdivision are:  (a) to improve the likelihood that a bankrupt will have sufficient money to pay contributions or instalments of contributions; and  (b) to ensure that all monetary income received by the bankrupt is deposited to a single account (the supervised account); and  (c) to enable the trustee to supervise withdrawals from the account. 139ZIB  Definitions bankrupt includes a person who has been discharged from bankruptcy. bankrupt to whom the supervised account regime applies means a bankrupt in respect of whom a determination under subsection 139ZIC(1) is in force. constructive income receipt arrangement means an arrangement the effect of which is that income derived by a bankrupt is not actually received by the bankrupt because it is:  (a) reinvested, accumulated or capitalised; or  (b) dealt with on behalf of the bankrupt or as the bankrupt directs. contribution means a contribution that a bankrupt is liable to pay under subsection 139P(1) or 139Q(1). engage in conduct means:  (a) do an act; or  (b) omit to perform an act. non‑monetary income receipt arrangement means an arrangement the effect of which is that income derived by a bankrupt is not actually received by the bankrupt in monetary form because it is derived in a non‑monetary form. reviewable decision means a decision of the trustee of a bankrupt’s estate:  (a) to make a subsection 139ZIC(1) determination; or  (b) to refuse to revoke a subsection 139ZIC(1) determination; or  (c) to specify a period in a supervised account notice for the purposes of subparagraph 139ZIE(1)(a)(ii); or  (d) to refuse to specify a period in a supervised account notice for the purposes of subparagraph 139ZIE(1)(a)(ii); or  (e) to specify requirements in a supervised account notice for the purposes of subparagraph 139ZIE(1)(a)(ix); or  (f) to refuse to exercise the powers conferred by subsection 139ZIEA(1); or  (g) to refuse to give a consent under subsection 139ZIG(3), 139ZIH(5), 139ZIHA(5) or 139ZII(3); or  (h) to vary a consent given under subsection 139ZIG(3), 139ZIH(5), 139ZIHA(5) or 139ZII(3); or  (i) to refuse to vary a consent given under subsection 139ZIG(3), 139ZIH(5), 139ZIHA(5) or 139ZII(3); or  (j) to revoke a consent given under subsection 139ZIG(3), 139ZIH(5), 139ZIHA(5) or 139ZII(3). supervised account, in relation to a bankrupt to whom the supervised account regime applies, means an account maintained by the bankrupt in accordance with a supervised account notice that is in force in relation to the bankrupt. supervised account notice has the meaning given by subsection 139ZIE(1). withdraw, in relation to an account, includes:  (a) transfer out of; and  (b) draw a cheque on; and  (c) do any other thing that results in a debit from. 139ZIC  Trustee may determine that the supervised account regime applies to the bankrupt  (1) The trustee of a bankrupt’s estate may, by written notice given to the bankrupt, determine that the supervised account regime applies to the bankrupt.  (2) The trustee must not make a determination under subsection (1) in relation to the bankrupt unless, at the time the determination is made:  (a) the bankrupt is liable to pay a contribution; and  (i) if the trustee has made a determination under section 139ZG permitting the contribution to be paid by instalments—the bankrupt has not paid the whole of an instalment at or before the time when it became payable; or  (ii) if the trustee has made a determination under section 139ZG requiring the bankrupt to pay the contribution at a specified time—the bankrupt has not paid the whole of the contribution at or before the time when it became payable.  (3) A notice under subsection (1) must be in the approved form.  (4) A notice under subsection (1) must be accompanied by:  (a) a supervised account notice relating to the bankrupt concerned; and  (b) a statement setting out:  (i) the effect of sections 139ZIE to 139ZIT; and  (ii) such other information (if any) as is specified in the regulations. 139ZID  Revocation of determination  (1) If a determination is in force under subsection 139ZIC(1) in relation to a bankrupt, the trustee may, by written notice given to the bankrupt, revoke the determination.  (2) The trustee must not revoke the determination unless the trustee is satisfied, having regard to:  (a) the past payment record of the bankrupt; and  (b) any other relevant matters; that the bankrupt will pay the whole of any current or future contributions or instalments of contributions at or before the time when they become payable.  (3) The power conferred on the trustee by subsection (1) may be exercised:  (4) If, following the bankrupt’s application, the trustee refuses to revoke the determination, the trustee must give the bankrupt written notice of the refusal.  (5) A notice under subsection (1) must be in the approved form. 139ZIDA  When determination ceases to be in force Annulment  (b) the bankruptcy is annulled; the determination ceases to be in force on the date of the annulment. Discharge—no liability to pay contributions  (b) the bankrupt is discharged from the bankruptcy; and  (c) at the time of the discharge, the bankrupt is not liable to pay a contribution; the determination ceases to be in force at the time of the discharge. Discharge—continuing liability to pay contributions  (b) the bankrupt is discharged from the bankruptcy; and  (c) at the time of the discharge, the bankrupt is liable to pay a contribution; the determination ceases to be in force when the bankrupt is no longer liable to pay a contribution. 139ZIE  Bankrupt must open and maintain supervised account Supervised account notice  (1) For the purposes of this Subdivision, a supervised account notice is a written notice that is issued by the trustee of a bankrupt’s estate and that:  (a) requires the bankrupt, within:  (i) 10 business days after the notice is given to the bankrupt; or  (ii) such longer period (if any) as is specified in the notice;   to open an account (a supervised account) that complies with the following requirements:  (iii) the account is kept with an ADI;  (iv) the account is kept in Australia;  (v) the account is denominated in Australian currency;  (vi) the account is held solely in the name of the bankrupt;  (vii) deposits may be made to, and withdrawals may be made from, the account;  (viii) the account is designed not to have a debit balance;  (ix) such other requirements (if any) as are specified in the notice; and  (b) requires the bankrupt to inform the ADI, when opening the account, that the account is a supervised account; and  (c) requires the bankrupt, after the account is opened, to maintain the account for so long as the notice is in force.  (2) A supervised account notice must be in the approved form. Compliance with supervised account notice  (3) A bankrupt to whom the supervised account regime applies must comply with a supervised account notice in force in relation to the bankrupt. When supervised account notice ceases to be in force  (4) A supervised account notice relating to a bankrupt ceases to be in force if the bankrupt ceases to be a bankrupt to whom the supervised account regime applies. Note: A supervised account notice may be revoked under subsection 139ZIEA(1). Trustee to be notified of account details  (5) A bankrupt to whom the supervised account regime applies must, within 2 business days after opening a supervised account, give a written notice to the trustee setting out the following information about the supervised account:  (a) the name of the ADI concerned;  (b) the name in which the account is held;  (c) the account number;  (d) the BSB number concerned.  (a) the person is subject to a requirement under subsection (3) or (5); and 139ZIEA  New supervised account  (1) If a bankrupt is a bankrupt to whom the supervised account regime applies, the trustee may:  (a) by written notice given to the bankrupt, revoke a supervised account notice relating to the bankrupt; and  (b) issue a fresh supervised account notice relating to the bankrupt, and give the fresh notice to the bankrupt; and  (c) by written notice given to the bankrupt, require the bankrupt, immediately after the account is opened in accordance with the fresh notice, to transfer:  (i) the balance (if any) of the account maintained in accordance with the revoked notice;   to:  (ii) the account opened in accordance with the fresh notice.  (2) The revocation under paragraph (1)(a) of the supervised account notice takes effect when the bankrupt opens the account in accordance with the fresh supervised account notice.  (3) Notices under paragraphs (1)(a) and (c) may be set out in the same document.  (4) The powers conferred on the trustee by subsection (1) may be exercised:  (5) If, following the bankrupt’s application, the trustee refuses to exercise the powers conferred by subsection (1), the trustee must give the bankrupt written notice of the refusal.  (a) the person is subject to a requirement under paragraph (1)(c); and 139ZIF  Bankrupt’s monetary income to be deposited to supervised account  (1) A bankrupt to whom the supervised account regime applies must ensure that all monetary income actually received by the bankrupt after the opening of the supervised account is deposited to the account:  (a) if the income is received in the form of cash or cheque—within 5 business days of its receipt; or  (b) in any other case—upon its receipt. Cash refunds  (2) For the purposes of subsection (1), if:  (a) the bankrupt receives an amount of income in the form of cash; and  (b) before the paragraph (a) amount is deposited to the supervised account, the bankrupt uses a part of that amount to make a refund; the amount that the bankrupt must deposit to the supervised account is the paragraph (a) amount reduced by the part used as mentioned in paragraph (b).  (3) For the purposes of subsection (1), if:  (a) the bankrupt receives an amount of income in the form of cash; and  (b) before the paragraph (a) amount is deposited to the supervised account, the bankrupt uses the whole of that amount to make a refund; the bankrupt is taken not to have received the paragraph (a) amount.  (4) A person commits an offence if: 139ZIG  Trustee to supervise withdrawals from supervised account General prohibition on withdrawals  (1) A bankrupt to whom the supervised account regime applies must not:  (a) make a withdrawal from the supervised account; or  (b) authorise the making of a withdrawal from the supervised account.  (2) Subsection (1) does not apply if the withdrawal is made:  (a) in accordance with the consent of the trustee under subsection (3); or  (b) to pay a contribution or an instalment of a contribution; or  (c) to transfer an amount as required by a notice under paragraph 139ZIEA(1)(c); or  (d) to make a refund; or  (e) to reverse a credit previously made to the account where the credit arose from an error or the dishonour of a cheque; or  (f) to discharge any of the bankrupt’s tax liabilities (within the meaning of the Taxation Administration Act 1953); or  (g) to discharge the bankrupt’s liability to pay a tax (however described) imposed by or under a law of the Commonwealth, a State or a Territory; or  (h) to recover from the bankrupt an amount equal to an amount of tax (however described) that the ADI concerned has paid or is liable to pay in connection with the operation of the account; or  (i) to discharge a liability of the bankrupt to pay a fee or charge in connection with the operation of the account. Trustee may consent to withdrawals  (3) The trustee may, by written notice given to the bankrupt, consent to any of the following withdrawals from the supervised account:  (a) a specified withdrawal;  (b) withdrawals included in a specified class of withdrawals;  (c) withdrawals up to a daily, weekly, fortnightly or monthly limit ascertained in accordance with the notice.  (4) The trustee may, by written notice given to the bankrupt, vary or revoke a consent.  (5) The powers conferred on the trustee by subsections (3) and (4) may be exercised:  (6) If, following the bankrupt’s application, the trustee refuses to exercise a power conferred by subsection (3) or (4), the trustee must give the bankrupt written notice of the refusal. Garnishee powers not affected  (8) This section does not affect the exercise of powers conferred by:  (a) section 139ZL of this Act; or  (b) section 260‑5 in Schedule 1 to the Taxation Administration Act 1953; or  (c) a similar provision in:  (i) any other law of the Commonwealth; or  (ii) a law of a State or a Territory. 139ZIH  Constructive income receipt arrangements Bankrupt not to enter into new arrangements  (1) A bankrupt to whom the supervised account regime applies must not enter into a constructive income receipt arrangement.  (2) Subsection (1) does not apply if the bankrupt enters into the constructive income receipt arrangement in accordance with the consent of the trustee under subsection (5). Bankrupt not to participate in existing arrangements  (3) If a bankrupt was participating in a constructive income receipt arrangement immediately before becoming a bankrupt to whom the supervised account regime applies, the bankrupt must, as soon as practicable after becoming such a bankrupt, cease to participate in the arrangement.  (4) Subsection (3) does not apply if the bankrupt continues to participate in the constructive income receipt arrangement in accordance with the consent of the trustee under subsection (5).  (5) The trustee may, by written notice given to the bankrupt:  (a) consent to the bankrupt entering into:  (i) a specified constructive income receipt arrangement; or  (ii) constructive income receipt arrangements included in a specified class of constructive income receipt arrangements; or  (b) consent to the bankrupt continuing to participate in:  (i) a specified constructive income receipt arrangement; or  (ii) constructive income receipt arrangements included in a specified class of constructive income receipt arrangements.  (6) The trustee may, by written notice given to the bankrupt, vary or revoke a consent.  (7) The powers conferred on the trustee by subsections (5) and (6) may be exercised:  (8) If, following the bankrupt’s application, the trustee refuses to exercise a power conferred by subsection (5) or (6), the trustee must give the bankrupt written notice of the refusal.  (9) A person commits an offence if:  (a) the person is subject to a requirement under subsection (1) or (3); and 139ZIHA  Non‑monetary income receipt arrangements Bankrupt not to enter into new arrangements  (1) A bankrupt to whom the supervised account regime applies must not enter into a non‑monetary income receipt arrangement.  (2) Subsection (1) does not apply if the bankrupt enters into the non‑monetary income receipt arrangement in accordance with the consent of the trustee under subsection (5). Bankrupt not to participate in existing arrangements  (3) If a bankrupt was participating in a non‑monetary income receipt arrangement immediately before becoming a bankrupt to whom the supervised account regime applies, the bankrupt must, as soon as practicable after becoming such a bankrupt, cease to participate in the arrangement.  (4) Subsection (3) does not apply if the bankrupt continues to participate in the non‑monetary income receipt arrangement in accordance with the consent of the trustee under subsection (5).  (5) The trustee may, by written notice given to the bankrupt:  (a) consent to the bankrupt entering into:  (i) a specified non‑monetary income receipt arrangement; or  (ii) non‑monetary income receipt arrangements included in a specified class of non‑monetary income receipt arrangements; or  (b) consent to the bankrupt continuing to participate in:  (i) a specified non‑monetary income receipt arrangement; or  (ii) non‑monetary income receipt arrangements included in a specified class of non‑monetary income receipt arrangements.  (6) The trustee may, by written notice given to the bankrupt, vary or revoke a consent.  (7) The powers conferred on the trustee by subsections (5) and (6) may be exercised:  (8) If, following the bankrupt’s application, the trustee refuses to exercise a power conferred by subsection (5) or (6), the trustee must give the bankrupt written notice of the refusal.  (9) A person commits an offence if:  (a) the person is subject to a requirement under subsection (1) or (3); and 139ZII  Cash income  (1) A bankrupt to whom the supervised account regime applies must not receive income in the form of cash.  (2) Subsection (1) does not apply if the income was received in accordance with the consent of the trustee under subsection (3).  (3) The trustee may, by written notice given to the bankrupt, consent to the bankrupt receiving in the form of cash:  (a) a specified item of income; or  (b) items of income included in a specified class of items of income.  (4) The trustee may, by written notice given to the bankrupt, vary or revoke a consent.  (5) The powers conferred on the trustee by subsections (3) and (4) may be exercised:  (6) If, following the bankrupt’s application, the trustee refuses to exercise a power conferred by subsection (3) or (4), the trustee must give the bankrupt written notice of the refusal. 139ZIIA  Keeping of books   If:  (a) a person is a bankrupt to whom the supervised account regime applies; and  (b) the person has been discharged from the bankruptcy; section 277A applies in relation to the person as if:  (c) the person were a bankrupt within the meaning of that section; and  (d) the person had been discharged from the bankruptcy when the person ceases to be a bankrupt to whom the supervised account regime applies. 139ZIJ  Injunctions Restraining injunctions  (1) If a bankrupt has engaged, is engaging or is proposing to engage, in any conduct in contravention of this Subdivision, the Court may, on the application of the trustee, grant an injunction:  (a) restraining the bankrupt from engaging in the conduct; and  (b) if, in the Court’s opinion, it is desirable to do so—requiring the bankrupt to do something. Performance injunctions  (a) a bankrupt has refused or failed, or is refusing or failing, or is proposing to refuse or fail, to do an act or thing; and  (b) the refusal or failure was, is or would be a contravention of this Subdivision; the Court may, on the application of the trustee, grant an injunction requiring the bankrupt to do that act or thing. 139ZIK  Interim injunctions Grant of interim injunction  (1) If an application is made to the Court for an injunction under section 139ZIJ, the Court may, before considering the application, grant an interim injunction restraining a bankrupt from engaging in conduct of a kind referred to in that section. No undertakings as to damages  (2) The Court is not to require an applicant for an injunction under section 139ZIJ, as a condition of granting an interim injunction, to give any undertakings as to damages. 139ZIL  Discharge etc. of injunctions   The Court may discharge or vary an injunction granted under this Subdivision. 139ZIM  Certain limits on granting injunctions not to apply Restraining injunctions  (1) The power of the Court under this Subdivision to grant an injunction restraining a bankrupt from engaging in conduct of a particular kind may be exercised:  (a) if the Court is satisfied that the bankrupt has engaged in conduct of that kind—whether or not it appears to the Court that the bankrupt intends to engage again, or to continue to engage, in conduct of that kind; or  (b) if it appears to the Court that, if an injunction is not granted, it is likely that the bankrupt will engage in conduct of that kind—whether or not the bankrupt has previously engaged in conduct of that kind and whether or not there is an imminent danger of substantial damage to any person if the bankrupt engages in conduct of that kind. Performance injunctions  (2) The power of the Court to grant an injunction requiring a bankrupt to do an act or thing may be exercised:  (a) if the Court is satisfied that the bankrupt has refused or failed to do that act or thing—whether or not it appears to the Court that the bankrupt intends to refuse or fail again, or to continue to refuse or fail, to do that act or thing; or  (b) if it appears to the Court that, if an injunction is not granted, it is likely that the bankrupt will refuse or fail to do that act or thing—whether or not the bankrupt has previously refused or failed to do that act or thing and whether or not there is an imminent danger of substantial damage to any person if the bankrupt refuses or fails to do that act or thing. 139ZIN  Other powers of the Court unaffected   The powers conferred on the Court under this Subdivision are in addition to, and not instead of, any other powers of the Court, whether conferred by this Act or otherwise. 139ZIO  Inspector‑General may review trustee’s decision Reviewable decisions  (1) The Inspector‑General may review a reviewable decision:  (b) if requested to do so by the bankrupt for reasons that appear to the Inspector‑General to be sufficient to justify doing so.  (2) Subject to subsection (2A), the Inspector‑General must review a reviewable decision if requested to do so by the Ombudsman. Interaction with Insolvency Practice Rules  (2A) The Inspector‑General may refuse to review a reviewable decision if the Court is exercising powers, under section 45‑1, 90‑5, 90‑10 or 90‑15 of Schedule 2, in relation to the decision.  (2B) If:  (a) the Inspector‑General is reviewing a reviewable decision; and  (b) the Court begins to exercise powers, under section 45‑1, 90‑5, 90‑10 or 90‑15 of Schedule 2, in relation to the decision; the period referred to in subsection (5) of this section is extended by one day for each day during the period:  (c) beginning when the Court begins to exercise powers as referred to in paragraph (b); and  (d) ending when the Court ceases to exercise those powers. Request by bankrupt  (3) A request by the bankrupt to the Inspector‑General for the review of a reviewable decision must:  (a) be in writing and given to the Inspector‑General not later than 60 days after the day on which the decision first came to the notice of the bankrupt; and  (i) a copy of any relevant documents issued or given by the trustee under this Subdivision; and  (ii) any other documents on which the bankrupt relies in support of the request. Time limit for review 139ZIP  Inspector‑General may request further information  (1) For the purposes of the exercise of powers in relation to a review, or a request for a review, of a reviewable decision, the Inspector‑General may:  (a) ask the bankrupt to provide such further relevant information, either orally or in writing, as the Inspector‑General specifies; and  (b) ask the trustee to provide such information, either orally or in writing, about the decision and the reasons for the decision as the Inspector‑General specifies. 139ZIR  Inspector‑General’s decision on review  (1) On a review of a reviewable decision, the Inspector‑General has all the powers of the trustee and may:  (a) confirm the decision; or  (b) vary the decision; or  (c) set aside the decision; or  (d) set aside the decision and make a decision in substitution for the decision so set aside. Application of this Subdivision to Inspector‑General’s decision  (2) This Subdivision (apart from sections 139ZIO to 139ZIT), applies to a decision made by the Inspector‑General as if it had been made by the trustee under this Subdivision. 139ZIS  Inspector‑General to notify bankrupt and trustee of decision  (a) reviews a reviewable decision; or  (b) refuses a request by a bankrupt for a review of a reviewable decision; the Inspector‑General must give written notice to:  (c) the bankrupt; and  (d) the trustee; of the Inspector‑General’s decision on the review or on the request, as the case may be.  (b) give the reasons for the decision. Notification of right of review by ART  (3) In the case of a decision on the review of a reviewable decision, the notice must also include a statement to the effect that, if the bankrupt or the trustee is dissatisfied with the Inspector‑General’s decision, application may, subject to the Administrative Review Tribunal Act 2024, be made to the Administrative Review Tribunal for review of the decision.  (4) In the case of a decision refusing a request to review a reviewable decision, the notice to the bankrupt must also include a statement to the effect that, if the bankrupt is dissatisfied with the Inspector‑General’s decision, application may, subject to the Administrative Review Tribunal Act 2024, be made to the Administrative Review Tribunal for a review of the decision.  (5) A breach of subsection (3) or (4) in relation to a decision does not affect the validity of the decision. Inspector‑General taken to have reviewed and confirmed decision  (6) If, within 60 days after lodgment of a request by a bankrupt for the review of a reviewable decision, the Inspector‑General has not given written notice to the bankrupt of his or her decision in accordance with subsection (1), the Inspector‑General is taken to have reviewed the trustee’s decision and confirmed it under paragraph 139ZIR(1)(a). 139ZIT  ART review of decisions  (a) a decision of the Inspector‑General on the review of a reviewable decision; or  (b) a decision by the Inspector‑General refusing a request to review a reviewable decision. Subdivision I—Collection of money or property by Official Receiver from person other than the bankrupt 139ZJ  Definition bankrupt includes a person who has been discharged from bankruptcy. 139ZK  Persons to whom Subdivision applies  (1) This Subdivision applies to a person:  (a) from whom any money is due or accruing, or may become due, to a bankrupt; or  (b) who holds, or may subsequently hold, money for or on account of a bankrupt; or  (c) who holds, or may subsequently hold, money on account of some other person for payment to or on behalf of a bankrupt; or  (d) who has authority from some other person to pay money to or on behalf of a bankrupt; or  (e) who is liable to pay money or transfer property wholly or principally in consideration of personal services supplied by a bankrupt after the commencement of the bankruptcy, whether the services were supplied to the first‑mentioned person or to some other person; or  (f) who has received money or property wholly or principally in consideration of personal services supplied by a bankrupt after the commencement of the bankruptcy, whether the services were supplied to the first‑mentioned person or to some other person.  (2) In subsection (1): personal services, in relation to a bankrupt, means personal services as defined by subsection 5(1), whether or not supplied for the payment of money, or the provision of other consideration, to the bankrupt.  (3) If, apart from this subsection, money would not be due, or would not be repayable on demand, to a person, or the obligation to transfer property to a person would not arise, unless a condition were fulfilled, then, for the purposes of this section, the money is taken to be due or to be repayable on demand, or the obligation to transfer the property to the person is taken to arise, as the case may be, even though the condition has not been fulfilled. 139ZL  Official Receiver may require persons to make payments  (1) If a bankrupt is liable to pay to the trustee a contribution under section 139P or 139Q, the Official Receiver:  (a) if the Official Trustee is the trustee—on the initiative of the Official Receiver; or  (b) if a registered trustee is the trustee—on application by the trustee; may require a person to whom this Subdivision applies, by written notice given to the person, to make a payment or payments to the trustee in accordance with this section in or towards the discharge of the liability of the bankrupt to make the contribution.  (2) The notice must set out the facts and circumstances, and in particular must specify the money or property, because of which the Official Receiver considers that this Subdivision applies to the person to whom the notice is given.  (3) The notice may either:  (a) require payment of so much of the money, or of the value of the property, as does not exceed the amount, or the total of the amounts, of the contribution that the bankrupt is liable to pay; or  (b) in the case of a person who is liable to pay money to or on behalf of the bankrupt, require the person, out of each payment that the person becomes liable from time to time to make, to pay such amount as is set out in the notice until the liability of the bankrupt to pay the contribution has been discharged.  (4) The notice may either:  (a) require a payment to be made immediately the money becomes due or is held, the authority becomes exercisable, the liability arises or the money or property is received, as the case requires; or  (b) require a payment to be made at a time or within a period set out in the notice, not being a time that occurs, or a period that commences, before the money becomes due or is held, the authority becomes exercisable, the liability arises or the money or property is received, as the case requires.  (5) After the Official Receiver has given a notice to a person under subsection (1), the Official Receiver may at any time, by a further notice given to the person, revoke or amend the first‑mentioned notice.  (6) If the Official Receiver gives a notice under this section, the Official Receiver must send a copy of the notice to the bankrupt and, if a registered trustee is the trustee, to the trustee.  (7) A notice to be given under this section to the Commonwealth, a State or a Territory, or to an authority of the Commonwealth, of a State or of a Territory, is taken to be duly given if it is given to a person who, by any law, regulation, appointment or authority, has the function of paying, or in fact pays, money on behalf of a Department of the Commonwealth, of that State or of that Territory, or on behalf of that authority, as the case may be.  (8) If a person is required by a notice under this section to pay to the trustee the value of any property, the requirement is taken to be complied with if the property is transferred to the trustee.  (9) A person making a payment or transferring property in accordance with this section is taken to have been acting under the authority of the bankrupt and of all other persons concerned and is entitled to be indemnified out of the estate of the bankrupt in respect of the payment or transfer.  (10) An amount payable by a person to the trustee under this section is recoverable by the trustee as a debt by action against the person in a court of competent jurisdiction. 139ZM  Power of Court to set aside notice  (1) If the Court, on application by a person to whom a notice has been given under section 139ZL or by any other interested person, is satisfied that this Subdivision does not apply to the person on the basis of the alleged facts and circumstances set out in the notice, the Court may make an order setting aside the notice.  (1A) The application must be made:  (a) not later than 60 days after the day the notice under section 139ZL was given to the applicant; or  (b) if the applicant is another interested person—not later than 60 days after the day the applicant became aware that the notice has been given.  (2) A notice that has been set aside is taken not to have been given. 139ZN  Charge over property  (1) If a notice under section 139ZL is given to a person to whom this Subdivision applies because the person is liable to transfer, or has received, any property as mentioned in paragraph 139ZK(1)(e) or (f):  (a) the property is charged with the liability of the person to make payments as required by the notice; and  (b) if the person makes the payments or transfers the property to the trustee, the property ceases to be subject to the charge.  (2) Subject to subsection (3), a charge under subsection (1) has priority over any existing or subsequent mortgage, lien, charge or other encumbrance over the property in favour of an associated entity of the bankrupt, and has that priority despite any other law of the Commonwealth or any law of a State or Territory.  (3) A charge under subsection (1) does not have priority over a mortgage, lien, charge or other encumbrance in favour of an associated entity of the bankrupt if that entity satisfies the Court that that mortgage, lien, charge or other encumbrance arose from a transaction that was entered into at arm’s length and for valuable and adequate consideration provided by that entity.  (4) If any property being land is subject to a charge under subsection (1), the Official Receiver may certify by signed writing that the land is subject to a charge under that subsection and may lodge the certificate with the Registrar‑General, Registrar of Titles or other proper officer or authority of the State or Territory in which the land is situated.  (5) The officer or authority with whom the certificate is lodged may register the charge as nearly as practicable in the way in which mortgages over land are registered under the law in force in the State or Territory in which the land is situated.  (6) The trustee has power to sell any property over which a charge exists under subsection (1) and, if the property is so sold, then, subject to any charges that have priority over the first‑mentioned charge, the proceeds of the sale are, to the extent of the charge, to be applied in or towards the discharge of the liability to make a payment or payments to the trustee of the person to whom the notice was given. 139ZO  Failure to comply with notice  (1) A person who refuses or fails to comply with a notice under section 139ZL commits an offence punishable upon conviction by imprisonment for a period not exceeding 6 months.  (2) If a person is convicted of an offence against subsection (1) in relation to the refusal or failure of the convicted person or another person to comply with a notice under section 139ZL, the court that convicted the person may, in addition to imposing a penalty on the convicted person, order that person to pay to the trustee an amount not exceeding the amount, or the total of the amounts, that the convicted person or the other person, as the case may be, refused or failed to pay to the trustee in accordance with the notice. 139ZP  Employer not to dismiss or injure bankrupt because of giving of notice  (1) If a notice under section 139ZL is given to the employer of the bankrupt, the employer must not dismiss the bankrupt, injure the bankrupt in his or her employment, or alter the position of the bankrupt to the bankrupt’s prejudice, because of the giving of the notice.  (2) In a prosecution for an offence against subsection (1), it is not necessary for the prosecutor to prove that the defendant’s reason for the action charged was the giving of the notice but it is a defence to the prosecution if the defendant proves that the action was not taken because of the giving of the notice.  (3) If an employer is convicted of an offence against subsection (1) constituted by dismissing a bankrupt, the court that convicted the employer may order the employer:  (a) to reinstate the bankrupt to the position that the bankrupt occupied immediately before the dismissal or a position no less favourable than the first‑mentioned position; and  (b) to pay to the bankrupt the whole or part of the wages lost by the bankrupt because of the dismissal. Subdivision J—Collection of money or property by Official Receiver from party to transaction that is void against the trustee 139ZQ  Official Receiver may require payment  (1) If a person has received any money or property as a result of a transaction that is void against the trustee of a bankrupt under Division 3, the Official Receiver:  (a) if the Official Trustee is the trustee—on the initiative of the Official Receiver; or  (b) if a registered trustee is the trustee—on application by the trustee; may require the person, by written notice given to the person, to pay to the trustee an amount equal to whichever of the following is applicable:  (c) if:  (i) the transaction is void against the trustee under section 128B or 128C; and  (ii) the transaction is by way of a contribution to an eligible superannuation plan for the benefit of a person (the beneficiary) who may or may not be the bankrupt; and  (iii) the beneficiary is a member of the eligible superannuation plan;   whichever is the lesser of the following:  (iv) the money or the value of the property received;  (v) the beneficiary’s withdrawal benefit in relation to the eligible superannuation plan;  (d) in any other case—the money or the value of the property received.  (2) The notice must set out the facts and circumstances because of which the Official Receiver considers that the transaction is void against the trustee.  (3) The notice may:  (a) require the amount to be paid at a time or within a period set out in the notice; or  (b) require the amount to be paid at such times, and in such instalments, as are set out in the notice.  (4) After the Official Receiver has given a notice to a person under subsection (1), the Official Receiver may at any time, by a further notice given to the person, revoke or amend the first‑mentioned notice.  (5) If the Official Receiver gives a notice under this section, the Official Receiver must send a copy of the notice to the bankrupt and, if a registered trustee is the trustee, to the trustee.  (6) A notice to be given under this section to the Commonwealth, a State or a Territory, or to an authority of the Commonwealth, of a State or of a Territory, is taken to be duly given if it is given to a person who, by any law, regulation, appointment or authority, has the function of paying, or in fact pays, money on behalf of a Department of the Commonwealth, of that State or of that Territory, or on behalf of the authority, as the case may be.  (7) If a person is required by a notice under this section to pay to the trustee the value of any property, the requirement is taken to be complied with if the property is transferred to the trustee.  (8) An amount payable by a person to the trustee under this section is recoverable by the trustee as a debt by action against the person in a court of competent jurisdiction.  (9) For the purposes of subparagraph (1)(c)(ii), disregard a benefit that is payable in the event of the death of a person.  (10) In this section: contribution has the same meaning as in Subdivision B of Division 3. eligible superannuation plan has the same meaning as in Subdivision B of Division 3. member of an eligible superannuation plan has the same meaning as in Subdivision B of Division 3. withdrawal benefit has the same meaning as in Subdivision B of Division 3. 139ZR  Charge over property  (1) If a notice under section 139ZQ is given to a person in respect of any property:  (a) the property is charged with the liability of the person to make payments to the trustee as required by the notice; and  (b) if the person makes the payments or transfers the property to the trustee, the property ceases to be subject to the charge.  (2) Subject to subsection (3), a charge under subsection (1) has priority over any existing or subsequent mortgage, lien, charge or other encumbrance over the property in favour of an associated entity of the bankrupt, and has that priority despite any other law of the Commonwealth or any law of a State or Territory.  (3) A charge under subsection (1) does not have priority over a mortgage, lien, charge or other encumbrance in favour of an associated entity of the bankrupt if that entity satisfies the Court that that mortgage, lien, charge or other encumbrance arose from a transaction that was entered into at arm’s length and for valuable and adequate consideration provided by that entity and is not void against the trustee under Division 3.  (4) If any property being land is subject to a charge under subsection (1), the Official Receiver may certify by signed writing that the land is subject to a charge under that subsection and may lodge the certificate with the Registrar‑General, Registrar of Titles or other proper officer or authority of the State or Territory in which the land is situated.  (5) The officer or authority with whom the certificate is lodged may register the charge as nearly as practicable in the way in which mortgages over land are registered under the law in force in the State or Territory in which the land is situated.  (6) The trustee has power to sell any property over which a charge exists under subsection (1) and, if the property is so sold, then, subject to any charges that have priority over the first‑mentioned charge, the proceeds of the sale are, to the extent of the charge, to be applied in or towards the discharge of the liability to make a payment or payments to the trustee of the person to whom the notice was given. 139ZS  Power of Court to set aside notice  (1) If the Court, on application by a person to whom a notice has been given under section 139ZQ or by any other interested person, is satisfied that this Subdivision does not apply to the person on the basis of the alleged facts and circumstances set out in the notice, the Court may make an order setting aside the notice.  (1A) The application must be made:  (a) not later than 60 days after the day the notice under section 139ZQ was given to the applicant; or  (b) if the applicant is another interested person—not later than 60 days after the day the applicant became aware that the notice has been given.  (2) A notice that has been set aside is taken not to have been given. 139ZT  Failure to comply with notice  (1) A person who refuses or fails to comply with a notice under section 139ZQ commits an offence punishable upon conviction by imprisonment for a period not exceeding 6 months.  (2) If a person is convicted of an offence against subsection (1) in relation to the refusal or failure of the convicted person or another person to comply with a notice under section 139ZQ, the court that convicted the person may, in addition to imposing a penalty on the convicted person, order that person to pay to the trustee an amount not exceeding the amount, or the total of the amounts, that the convicted person or the other person, as the case may be, refused or failed to pay to the trustee in accordance with the notice. Subdivision K—Rolled‑over superannuation interests etc. 139ZU  Order relating to rolled‑over superannuation interests etc.  (1) If, on application by the trustee of a bankrupt’s estate, the Court is satisfied that:  (a) a transaction is void against the trustee of the bankrupt’s estate under section 128B or 128C; and  (b) the transaction was by way of a contribution to an eligible superannuation plan (the first plan) for the benefit of a person (the beneficiary) who may or may not be the bankrupt; and  (c) the beneficiary’s withdrawal benefit in relation to the first plan falls short of the amount of the money, or the value of the property, received as a result of the transaction; and  (d) the beneficiary has a superannuation interest in another eligible superannuation plan; and  (e) the superannuation interest referred to in paragraph (d) is attributable, in whole or in part, to the roll‑over or transfer, after the transaction referred to in paragraph (a) happened, of the whole or a part of the beneficiary’s superannuation interest in the first plan; the Court may, by order, direct the trustee of the other eligible superannuation plan to pay to the trustee of the bankrupt’s estate a specified amount not exceeding whichever is the lesser of the following:  (f) the amount of the shortfall referred to in paragraph (c);  (g) the beneficiary’s withdrawal benefit in relation to the other eligible superannuation plan.  (2) The Court must not make an order under subsection (1) unless it is satisfied that it is in the interests of the creditors of the bankrupt to do so.  (3) For the purposes of paragraph (1)(a), it is immaterial whether the transaction occurred before, at or after the commencement of this section.  (4) For the purposes of paragraph (1)(b), disregard a benefit that is payable in the event of the death of a person.  (5) For the purposes of paragraph (1)(c), if the beneficiary does not have a superannuation interest in an eligible superannuation plan, the beneficiary is taken to have a nil withdrawal benefit in relation to the plan.  (6) For the purposes of paragraph (1)(e), it is immaterial whether the roll‑over or transfer occurred directly or indirectly through one or more interposed eligible superannuation plans.  (7) An applicant under subsection (1) must give a copy of the application to:  (a) the trustee of the other eligible superannuation plan; and  (b) the beneficiary.  (8) At the hearing of an application under subsection (1):  (a) the trustee of the other eligible superannuation plan; and  (b) the beneficiary. may appear, adduce evidence and make submissions.  (9) For the purposes of sections 128E, 128F and 128J, an order under this section is taken to relate to:  (a) the transaction referred to in paragraph (1)(a) of this section; and  (b) the beneficiary’s superannuation interest referred to in paragraph (1)(d) of this section. 139ZV  Enforcement of order   An order by the Court under section 139ZU is enforceable as if it were an order for the payment of money made by the Court when exercising jurisdiction otherwise than under this Act. 139ZW  Definitions contribution has the same meaning as in Subdivision B of Division 3. eligible superannuation plan has the same meaning as in Subdivision B of Division 3. superannuation interest has the same meaning as in Subdivision B of Division 3. trustee of an eligible superannuation plan has the same meaning as in Subdivision B of Division 3. withdrawal benefit has the same meaning as in Subdivision B of Division 3. Division 5—Distribution of property