A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 71E Debts in respect of ACCS (child wellbeing) for provider--individual at fault

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 71E

  (1)   The Secretary may make a determination for an individual and a provider in the circumstances referred to in subsection   (2). If the Secretary does so:

  (a)   the provider is taken not to have incurred a debt that, apart from the determination, was incurred by the provider under subsection   71B(1) or 71C(2); and

  (b)   the amount of the debt is instead a debt due to the Commonwealth by the individual.

  (2)   The circumstances are that:

  (a)   the individual makes a false or misleading statement; and

  (b)   because of the statement, the provider is paid an amount by way of ACCS (child wellbeing) for one or more sessions of care provided by a service to a child who was in the care of the individual immediately before the sessions of care were provided; and

  (c)   the provider incurs a debt under subsection   71B(1) or 71C(2) in relation to the payment.