24Recovery of overpayment of Government co‑contribution in respect of a person

24 Recovery of overpayment of Government co‑contribution in respect of a person

(1) This section applies if: (a) the Commissioner pays an amount by way of Government co‑contribution in respect of a person for an income year; and (b) either: (i) the co‑contribution was not payable in respect of the person for the income year; or (ii) the amount paid is more than the correct amount of the co‑contribution. (2) The amount overpaid is: (a) the whole of the amount referred to in paragraph (1)(a) if the co‑contribution was not payable in respect of the person for the income year; or (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the co‑contribution. (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:

<table cellspacing="0" cellpadding="0" style="width:354.4pt; margin-left:7.1pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.7pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Methods for recovering amount overpaid</span></p></td></tr><tr><td style="width:24.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:148.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Action the Commissioner may take to recover amount overpaid</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Conditions to be satisfied</span></p></td></tr></thead><tbody><tr><td style="width:24.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><a id="CU_344476"></a><span>1</span></p></td><td style="width:148.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The Commissioner may deduct the whole or a part of the amount overpaid from any Government co</span><span>‑</span><span>contribution payable in respect of the person.</span></p></td><td style="width:148.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-weight:bold"></span></p></td></tr><tr><td style="width:24.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:148.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The account must include one or more Government co</span><span>‑</span><span>contributions in respect of the person.</span></p><p class="Tabletext"><span>The amount debited must not exceed the amount of those Government co</span><span>‑</span><span>contributions.</span></p></td></tr><tr><td style="width:24.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><a id="CU_544955"></a><span>3</span></p></td><td style="width:148.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The Commissioner may recover the whole or a part of the amount overpaid from the person (or the person’s legal personal representative) as a debt due by the person (or the representative) to the Commonwealth.</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The Government co</span><span>‑</span><span>contribution must have been paid by the Commissioner to the person (or the representative).</span></p><p class="Tabletext"><span>The Commissioner must give the person (or the representative) written notice, as prescribed, of the proposed recovery (including the amount to be recovered).</span></p><p class="Tabletext"><span>At least 28 days must have elapsed since the notice was given.</span></p><p class="Tabletext"><span>The amount recovered must not exceed the amount specified in the notice.</span></p></td></tr><tr><td style="width:24.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:148.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:</span></p><p class="Tablea"><span>(a) the Commissioner paid the Government co</span><span>‑</span><span>contribution; or</span></p><p class="Tablea"><span>(b) another superannuation provider transferred the Government co</span><span>‑</span><span>contribution;</span></p><p class="Tabletext"><span>as a debt due by the superannuation provider to the Commonwealth.</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The superannuation provider must hold one or more Government co</span><span>‑</span><span>contributions in respect of the person.</span></p><p class="Tabletext"><span>The amount recovered must not exceed the amount of those Government co</span><span>‑</span><span>contributions.</span></p><p class="Tabletext"><span>The Commissioner must give the superannuation provider written notice, as prescribed, of the proposed recovery (including the amount to be recovered).</span></p><p class="Tabletext"><span>At least 28 days must have elapsed since the notice was given.</span></p><p class="Tabletext"><span>The amount recovered must not exceed the amount specified in the notice.</span></p></td></tr></tbody></table>