Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 84A

             (1)  This section applies:

                     (a)  to a person if the person is entitled to an amount of family assistance; and

                     (b)  to a debt owed by the person if:

                              (i)  under section 82, the debt is recoverable by the Commonwealth by means of setting off family assistance to which the person is entitled against the debt; or

                             (ii)  the debt is a debt due by the person to the Commonwealth under the Social Security Act 1991 , the Data-matching Program (Assistance and Tax) Act 1990 , the Farm Household Support Act 1992 , the Paid Parental Leave Act 2010 , the Social Security Act 1947 , the Student Assistance Act 1973 , the Veterans' Entitlements Act 1986 or the Military Rehabilitation and Compensation Act 2004 ; or

                            (iii)  the debt was incurred under Part 8 of the Student and Youth Assistance Act 1973 as in force before 1 July 1998.

             (2)  The Secretary may determine that the whole or a part of the entitlement is to be set off against the debt.

             (3)  Under subsection (2), the Secretary may set off a person's child care benefit only against a debt the person incurs in relation to child care benefit or child care rebate.

             (4)  If the Secretary makes a determination under subsection (2), the amount of the entitlement and the amount of the debt are reduced accordingly.