A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 68 References to amount paid to person

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 68

    For the purposes of this Part, an amount of family assistance is taken to be paid to a person if:

  (a)   the amount is applied against a liability of that person or another person for:

  (i)   a primary tax; or

  (ii)   a debt under this Act or the Social Security Act 1991 ; or

  (b)   the amount is set off under this Part against another amount.

Note:   CCS or ACCS is also taken to have been paid to a person if a fee reduction amount is passed on to an individual (see section   201A).