81Circumstances in which power may be exercised

#### 81 Circumstances in which power may be exercised 81 Circumstances in which power may be exercised > > (1) The Chief Commissioner may revoke a debt recovery order if satisfied that— > > > > > (a) the State debt is not payable by the debtor, or > > > > > (b) the State debt is not recoverable by debt recovery action. > > > (2) The Chief Commissioner must revoke a debt recovery order— > > > > > (a) if the State debt is a referable debt and the referring officer revokes the referral of the referable debt to the Chief Commissioner, or > > > > > (b) if the State debt is a referable debt and debtor duly elects to have the referable debt dealt with by a court, or > > > > > (c) if the State debt is a referable debt and the Chief Commissioner decides to revoke the debt recovery order under Part 7, or is directed to do so by the Hardship Review Board under Part 7, but only to the extent necessary to give effect to the decision or direction (as the case requires), or > > > > > (d) if the State debt is a tax debt and the revocation is necessary to give effect to a decision of the Hardship Review Board under the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097), or a decision of the Chief Commissioner exercising the functions of the Hardship Review Board under that Act, to waive payment of the debt in whole or in part, but only to the extent necessary to give effect to the decision, or > > > > > (e) if the State debt is a grant debt and the Chief Commissioner decides to write off or remit the whole or part of the liability for the debt under the Act under which the grant debt is incurred, but only to the extent necessary to give effect to the decision, or > > > > > (f) if the revocation is required to give effect to the outcome of a review. > > > (3) The Chief Commissioner must, if revoking the referral of a referable debt, revoke a debt recovery order for the referable debt to the extent that an amount to which the order relates has not been paid. > > **s 81:** Am 2024 No 90, Sch 7\[12\].