(1) If, apart from this subsection, the Commissioner does not have power under a taxation law to pay an amount (the relevant amount ) to a person (the recipient ) purportedly as an amount to which the recipient is entitled to under a taxation law, then the Commissioner may pay the relevant amount to the recipient.
(2) If a payment is made under subsection (1) to the recipient, the relevant amount:
(a) is a debt due to the Commonwealth by the recipient; and
(b) is payable to the Commissioner; and
(c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name.
(a) a payment is made under subsection (1) to the recipient; and
(b) an amount is payable to the recipient by the Commonwealth under a taxation law (the Commonwealth liability );
(c) the relevant amount; or
(d) such part of the relevant amount as the Commissioner determines;
may, if the Commissioner so directs, be recovered by deduction from the Commonwealth liability.
(4) For the purposes of a designated recovery provision, in determining whether an amount is payable, disregard subsection (1) of this section.
(5) If the relevant amount is recovered under a designated recovery provision, the relevant amount cannot be recovered under subsection (2) or (3) of this section.
(6) If the relevant amount is recovered under subsection (2) or (3) of this section, the relevant amount cannot be recovered under a designated recovery provision.
(7) Except as provided by subsection (6), subsection (3) does not limit Part IIB.
Designated recovery provisions
(8) For the purposes of this section, each of the following provisions is a designated recovery provision :
(a) section 8AAZN of this Act;
(b) section 70 of the Superannuation Guarantee (Administration) Act 1992 ;
(d) section 24 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 ;
(e) a similar provision of a taxation law.
(9) For the purposes of a designated recovery provision, in determining:
(a) whether a person is entitled to an amount; or
(b) whether an amount is payable;
disregard subsection (1).