(b) the first person’s income management account has a credit balance; and
(c) the first person has a Part 3B payment nominee.
Transfers
(2) The Secretary may, on behalf of the Commonwealth:
(a) pay an amount to the credit of an account held by the Part 3B payment nominee with:
(i) a bank; or
(ii) a person specified in a legislative instrument made by the Secretary for the purposes of this subparagraph;
so long as money standing to the credit of the account cannot be debited except for the purposes of:
(iii) acquiring goods or services; or
(iv) paying account‑related fees or charges; or
(b) with the consent of the Part 3B payment nominee, pay an amount to the credit of an account held by a third person with:
(i) a bank; or
(ii) a person specified in a legislative instrument made by the Secretary for the purposes of this subparagraph;
so long as money standing to the credit of the account cannot be debited except for the purposes of:
(iii) acquiring goods or services; or
(iv) paying account‑related fees or charges;
so long as the amount paid by the Secretary does not exceed the credit balance of the first person’s income management account.
(3) The goods or services referred to in paragraph (2)(a) or (b) may be limited to such goods or services as are determined by the Secretary.
Income Management Record to be debited
(4) If, under subsection (2), the Secretary pays an amount to the credit of an account, the Income Management Record is debited by an amount equal to the amount paid.
First person’s income management account to be debited
(5) If, under subsection (2), the Secretary pays an amount to the credit of an account, the first person’s income management account is debited by an amount equal to the amount paid.
Criteria
(6) The Secretary must not, under subsection (2), pay an amount to the credit of an account if the Secretary is satisfied that any of the relevant goods or services are excluded goods or excluded services.
Tax consequences
(7) If, under subsection (2), the Secretary pays an amount to the credit of an account, the payment does not have consequences under the income tax law for the Part 3B payment nominee or the first person.
123YM Restricted direct payment—general
Scope
(1) This section applies if:
(a) a person (the first person) is subject to the income management regime; and
(b) the first person’s income management account has a credit balance; and
(c) the first person does not have a Part 3B payment nominee.
Direct payment
(2) The Secretary may, on behalf of the Commonwealth:
(a) pay an amount to the credit of a bank account held by the first person (whether alone or jointly or in common with another person); or
(b) with the consent of the first person, pay an amount to the credit of a bank account held by a third person (whether alone or jointly or in common with another person); or
(c) if:
(i) the first person is subject to the income management regime under section 123UF; and
(ii) under a law of Queensland, the Queensland Commission gave the Secretary a written notice stating that a specified bank account held by a third person is a nominated third party account in relation to the first person; and
(iii) the notice has not been withdrawn or revoked;
pay the amount to the credit of that bank account; or
(d) pay an amount to the first person by way of a cheque; or
(e) with the consent of the first person, pay an amount to a third person by way of a cheque; or
(f) pay an amount to the first person by way of cash; or
(g) with the consent of the first person, pay an amount to a third person by way of cash; or
(h) give the first person a stored value card that enables the first person to withdraw cash;
so long as:
(j) if paragraph (a), (b), (c), (d), (e), (f) or (g) applies—the amount paid does not exceed the credit balance of the first person’s income management account; or
(k) if paragraph (h) applies—the monetary value stored on the card does not exceed the credit balance of the first person’s income management account.
Income Management Record to be debited
(3) If the Secretary pays an amount under paragraph (2)(a), (b), (c), (d), (e), (f) or (g), the Income Management Record is debited by an amount equal to the amount paid.
(4) If, under paragraph (2)(h), the Secretary gives the first person a stored value card, the Income Management Record is debited by an amount equal to the monetary value stored on the card.
First person’s income management account to be debited
(5) If the Secretary pays an amount under paragraph (2)(a), (b), (c), (d), (e), (f) or (g), the first person’s income management account is debited by an amount equal to the amount paid.
(6) If, under paragraph (2)(h), the Secretary gives the first person a stored value card, the first person’s income management account is debited by an amount equal to the monetary value stored on the card.
Criteria
(7) The Secretary must not pay an amount under paragraph (2)(a), (b), (c), (d), (e), (f) or (g) if the Secretary has reasonable grounds to believe that the whole or a part of the amount paid will be used to acquire excluded goods or excluded services.
(8) The Secretary must not give the first person a stored value card under paragraph (2)(h) if the Secretary has reasonable grounds to believe that the whole or a part of the monetary value stored on the card will be used to acquire excluded goods or excluded services.
Tax consequences
(9) If the Secretary makes a payment under paragraph (2)(a), (d) or (f) the payment does not have consequences under the income tax law for the first person.
(10) If the Secretary makes a payment under paragraph (2)(b), (c), (e) or (g), the payment does not have consequences under the income tax law for the first person or the third person.
(11) If, under paragraph (2)(h), the Secretary gives the first person a stored value card, the giving of the card does not have consequences under the income tax law for the first person.
123YN Restricted direct payment—Part 3B payment nominee
Scope
(1) This section applies if:
(a) a person (the first person) is subject to the income management regime; and
(b) the first person’s income management account has a credit balance; and
(c) the first person has a Part 3B payment nominee.
Direct payment
(2) The Secretary may, on behalf of the Commonwealth:
(a) pay an amount to the credit of a bank account held by the Part 3B payment nominee (whether alone or jointly or in common with another person); or
(b) with the consent of the Part 3B payment nominee, pay an amount to the credit of a bank account held by a third person (whether alone or jointly or in common with another person); or
(c) if:
(i) the first person is subject to the income management regime under section 123UF; and
(ii) under a law of Queensland, the Queensland Commission gave the Secretary a written notice stating that a specified bank account held by a third person is a nominated third party account in relation to the first person; and
(iii) the notice has not been withdrawn or revoked;
pay the amount to the credit of that bank account; or
(d) pay an amount to the Part 3B payment nominee by way of a cheque; or
(e) with the consent of the Part 3B payment nominee, pay an amount to a third person by way of a cheque; or
(f) pay an amount to the Part 3B payment nominee by way of cash; or
(g) with the consent of the Part 3B payment nominee, pay an amount to a third person by way of cash; or
(h) give the Part 3B payment nominee a stored value card that enables the Part 3B payment nominee to withdraw cash; or
(i) with the consent of the Part 3B payment nominee, give the first person a stored value card that enables the first person to withdraw cash;
so long as:
(j) if paragraph (a), (b), (c), (d), (e), (f) or (g) applies—the amount paid does not exceed the credit balance of the first person’s income management account; or
(k) if paragraph (h) or (i) applies—the monetary value stored on the card does not exceed the credit balance of the first person’s income management account.
Income Management Record to be debited
(3) If the Secretary pays an amount under paragraph (2)(a), (b), (c), (d), (e), (f) or (g), the Income Management Record is debited by an amount equal to the amount paid.
(4) If, under paragraph (2)(h) or (i), the Secretary gives the Part 3B payment nominee or the first person a stored value card, the Income Management Record is debited by an amount equal to the monetary value stored on the card.
First person’s income management account to be debited
(5) If the Secretary pays an amount under paragraph (2)(a), (b), (c), (d), (e), (f) or (g), the first person’s income management account is debited by an amount equal to the amount paid.
(6) If, under paragraph (2)(h) or (i), the Secretary gives the Part 3B payment nominee or the first person a stored value card, the first person’s income management account is debited by an amount equal to the monetary value stored on the card.
Criteria
(7) The Secretary must not pay an amount under paragraph (2)(a), (b), (c), (d), (e), (f) or (g) if the Secretary has reasonable grounds to believe that the whole or a part of the amount paid will be used to acquire excluded goods or excluded services.
(8) The Secretary must not give the Part 3B payment nominee or the first person a stored value card under paragraph (2)(h) or (i) if the Secretary has reasonable grounds to believe that the whole or a part of the monetary value stored on the card will be used to acquire excluded goods or excluded services.
Tax consequences
(9) If the Secretary makes a payment under paragraph (2)(a), (d) or (f), the payment does not have consequences under the income tax law for the Part 3B payment nominee or the first person.
(10) If the Secretary makes a payment under paragraph (2)(b), (c), (e) or (g), the payment does not have consequences under the income tax law for the Part 3B payment nominee or the first person.
(11) If, under paragraph (2)(h) or (i), the Secretary gives the Part 3B payment nominee or the first person a stored value card, the giving of the card does not have consequences under the income tax law for the Part 3B payment nominee or the first person.
Subdivision C—Unrestricted debits
123YO Unrestricted direct payment—general
Scope
(1) This section applies if:
(a) a person (the first person) is subject to the income management regime; and
(b) the first person’s income management account has a credit balance; and
(c) the first person does not have a Part 3B payment nominee.
Direct payment
(2) The Secretary may, on behalf of the Commonwealth:
(a) pay an amount to the credit of a bank account held by the first person (whether alone or jointly or in common with another person); or
(b) with the consent of the first person, pay an amount to the credit of a bank account held by a third person (whether alone or jointly or in common with another person); or
(c) pay an amount to the first person by way of a cheque; or
(d) with the consent of the first person, pay an amount to a third person by way of a cheque; or
(e) pay an amount to the first person by way of cash; or
(f) with the consent of the first person, pay an amount to a third person by way of cash; or
(g) give the first person a stored value card that enables the first person to withdraw cash;
so long as:
(i) if paragraph (a), (b), (c), (d), (e) or (f) applies—the amount paid does not exceed the credit balance of the first person’s income management account; or
(j) if paragraph (g) applies—the monetary value stored on the card does not exceed the credit balance of the first person’s income management account.
(3) In deciding whether to take action under subsection (2), the Secretary must have regard to:
(a) such matters (if any) as are specified in a legislative instrument made by the Minister for the purposes of this paragraph; and
(b) such other matters (if any) as the Secretary considers relevant.
Income Management Record to be debited
(4) If the Secretary pays an amount under paragraph (2)(a), (b), (c), (d), (e) or (f), the Income Management Record is debited by an amount equal to the amount paid.
(5) If, under paragraph (2)(g), the Secretary gives the first person a stored value card, the Income Management Record is debited by an amount equal to the monetary value stored on the card.
First person’s income management account to be debited
(6) If the Secretary pays an amount under paragraph (2)(a), (b), (c), (d), (e) or (f), the first person’s income management account is debited by an amount equal to the amount paid.
(7) If, under paragraph (2)(g), the Secretary gives the first person a stored value card, the first person’s income management account is debited by an amount equal to the monetary value stored on the card.
Tax consequences
(8) If the Secretary makes a payment under paragraph (2)(a), (c) or (e), the payment does not have consequences under the income tax law for the first person.
(9) If the Secretary makes a payment under paragraph (2)(b), (d) or (f), the payment does not have consequences under the income tax law for the first person or the third person.
(10) If, under paragraph (2)(g), the Secretary gives the first person a stored value card, the giving of the card does not have consequences under the income tax law for the first person.
123YP Unrestricted direct payment—Part 3B payment nominee
Scope
(1) This section applies if:
(a) a person (the first person) is subject to the income management regime; and
(b) the first person’s income management account has a credit balance; and
(c) the first person has a Part 3B payment nominee.
Direct payment
(2) The Secretary may, on behalf of the Commonwealth:
(a) pay an amount to the credit of a bank account held by the Part 3B payment nominee (whether alone or jointly or in common with another person); or
(b) with the consent of the Part 3B payment nominee, pay an amount to the credit of a bank account held by a third person (whether alone or jointly or in common with another person); or
(c) pay an amount to the Part 3B payment nominee by way of a cheque; or
(d) with the consent of the Part 3B payment nominee, pay an amount to a third person by way of a cheque; or
(e) pay an amount to the Part 3B payment nominee by way of cash; or
(f) with the consent of the Part 3B payment nominee, pay an amount to a third person by way of cash; or
(g) give the Part 3B payment nominee a stored value card that enables the Part 3B payment nominee to withdraw cash; or
(h) with the consent of the Part 3B payment nominee, give the first person a stored value card that enables the first person to withdraw cash;
so long as:
(i) if paragraph (a), (b), (c), (d), (e) or (f) applies—the amount paid does not exceed the credit balance of the first person’s income management account; or
(j) if paragraph (g) or (h) applies—the monetary value stored on the card does not exceed the credit balance of the first person’s income management account.
(3) In deciding whether to take action under subsection (2), the Secretary must have regard to:
(a) such matters (if any) as are specified in a legislative instrument made by the Minister for the purposes of this paragraph; and
(b) such other matters (if any) as the Secretary considers relevant.
Income Management Record to be debited
(4) If the Secretary pays an amount under paragraph (2)(a), (b), (c), (d), (e) or (f), the Income Management Record is debited by an amount equal to the amount paid.
(5) If, under paragraph (2)(g) or (h), the Secretary gives the Part 3B payment nominee or the first person a stored value card, the Income Management Record is debited by an amount equal to the monetary value stored on the card.
First person’s income management account to be debited
(6) If the Secretary pays an amount under paragraph (2)(a), (b), (c), (d), (e) or (f), the first person’s income management account is debited by an amount equal to the amount paid.
(7) If, under paragraph (2)(g) or (h), the Secretary gives the Part 3B payment nominee or the first person a stored value card, the first person’s income management account is debited by an amount equal to the monetary value stored on the card.
Tax consequences
(8) If the Secretary makes a payment under paragraph (2)(a), (c) or (e), the payment does not have consequences under the income tax law for the Part 3B payment nominee or the first person.
(9) If the Secretary makes a payment under paragraph (2)(b), (d) or (f), the payment does not have consequences under the income tax law for the Part 3B payment nominee, the first person or the third person.
(10) If, under paragraph (2)(g) or (h), the Secretary gives the Part 3B payment nominee or the first person a stored value card, the giving of the card does not have consequences under the income tax law for the Part 3B payment nominee or the first person.
Subdivision D—Miscellaneous action
123YQ Miscellaneous action
Scope
(1) This section applies if:
(a) a person (the first person) is subject to the income management regime; and
(b) the first person’s income management account has a credit balance.
Miscellaneous action
(2) The Secretary may, on behalf of the Commonwealth, take an action specified in a legislative instrument made by the Minister for the purposes of this subsection, so long as the non‑administrative expenses paid by the Commonwealth in relation to the taking of the action do not exceed the credit balance of the first person’s income management account.
Income Management Record to be debited
(3) If the Secretary takes action under subsection (2), the Income Management Record is debited by an amount equal to the non‑administrative expenses paid by the Commonwealth in relation to the taking of the action.
First person’s income management account to be debited