A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 80 Debt from failure to comply with garnishee notice

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 80

Debt from failure to comply with garnishee notice

(1): If:

(a): a person (the garnishee debtor ) is given a notice under section 89 in respect of a debt due by another person (the original debtor ) under this Act; and
(b): the garnishee debtor fails to comply with the notice to the extent that he or she is capable of complying with it;

then the amount of the debt outstanding (worked out under subsection (2)) is recoverable from the garnishee debtor by the Commonwealth by means of:

(c): legal proceedings; or
(d): garnishee notice.

(2): The amount of the debt outstanding is the amount equal to:

(a): as much of the amount required by the notice under section 89 to be paid by the garnishee debtor as the garnishee debtor was able to pay; or
(b): as much of the debt due by the original debtor at the time when the notice was given as remains due from time to time;

whichever is the lesser.

(3): If the Commonwealth recovers:

(a): the whole or part of the debt due by the garnishee debtor under subsection (1); or
(b): the whole or part of the debt due by the original debtor;

then:

(c): both debts are reduced by the amount that the Commonwealth has so recovered; and
(d): the amount specified in the notice under section 89 is to be taken to be reduced by the amount so recovered.

(4): This section applies to an amount in spite of any law of a State or Territory (however expressed) under which the amount is inalienable.
(5): This section binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory, of the Northern Territory and of Norfolk Island.

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