Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 93

             (1)  If:

                     (a)  a person (the debtor ) has a debt under this Act; and

                     (b)  another person (the consenting person ) is entitled to an income tax refund; and

                     (c)  for the purpose of the recovery of the debt, the consenting person consents to the application of an amount from the consenting person's refund to the debt;

the Commissioner of Taxation may apply the whole or a part of the refund to the debt.

             (2)  The amount of the refund and the amount of the debt are reduced accordingly.

             (3)  The consenting person may revoke the consent at any time.