A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 101 Waiver in special circumstances

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 101

    The Secretary may waive the right to recover all or part of a debt if the Secretary is satisfied that:

  (a)   the debt did not result wholly or partly from the debtor or another person knowingly:

  (i)   making a false statement or a false representation; or

  (ii)   failing or omitting to comply with a provision of the family assistance law; and

  (b)   there are special circumstances (other than financial hardship alone) that make it desirable to waive; and

  (c)   it is more appropriate to waive than to write off the debt or part of the debt.