Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 99

             (1)  The Secretary must waive the right to recover a debt if:

                     (a)  the debt is, or is likely to be, less than $200; and

                     (b)  it is not cost effective for the Commonwealth to take action to recover the debt.

             (2)  Subsection (1) does not apply if the debt is at least $50 and could be recovered:

                     (a)  by deductions under:

                              (i)  section 84 of this Act; or

                             (ii)  section 1231 of the Social Security Act 1991 ; or

                     (b)  by setting off under section 84A family assistance; or

                     (c)  by setting off under section 87A against a payment referred to in paragraph 82(2)(a) .