118ZZPDebts arising in respect of 2008 one‑off payment to older Australians

118ZZP Debts arising in respect of 2008 one‑off payment to older Australians

(1) This section applies in relation to an individual who has been paid a 2008 one‑off payment to older Australians (the relevant payment) under this Part. (2) If the individual was eligible for the relevant payment because of subsection 118ZZL(2), a relevant determination is a determination made under Part III or Part IIIA because of which the pension or supplement referred to in paragraph 118ZZL(2)(b) was payable. (3) If the individual was eligible for the relevant payment because of subsection 118ZZL(3) and because of holding or having held a seniors health card, a relevant determination is a determination made under this Act because of which the person became the holder of the card. (4) If: (a) after the relevant payment was made to the individual, a relevant determination in relation to the individual, at least so far as it relates to 13 May 2008 or to a period that includes that day, is or was (however described) changed, revoked, set aside or superseded by another determination; and (b) the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and (c) had the change, revocation, setting aside or superseding occurred on or before 13 May 2008, the relevant payment would not have been made; the amount of the relevant payment is a debt due to the Commonwealth by the individual. (5) If: (a) an individual was eligible for the relevant payment because of subsection 118ZZL(3) and because of having claimed a seniors health card; and (b) the individual knowingly made a false or misleading statement, or knowingly provided false information, in relation to the claim; and (c) but for that statement or information, the relevant payment would not have been paid to the individual; the amount of the relevant payment is a debt due to the Commonwealth by the individual. (6) If: (a) an individual was eligible for the relevant payment because of subsection 118ZZL(3) and because of holding or having held a gold card; and (b) the individual knowingly made a false or misleading statement, or knowingly provided false information, that resulted (directly or indirectly) in the individual becoming the holder of the gold card; and (c) but for that statement or information, the relevant payment would not have been paid to the individual; the amount of the relevant payment is a debt due to the Commonwealth by the individual. (7) The other provisions of this Act under which debts arise do not apply in relation to payments to which this section applies. (8) A debt that arises under this section is a recoverable amount within the meaning of subsection 205(8).

Part 2—Related amendments

Income Tax Assessment Act 1936