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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 90

Time limits on recovery action under section 89
(1)
Subject to subsections (2), (3), (4) and (5), action under section 89 for the recovery of a debt is not to be commenced after the end of the period of 6 years starting on the day on which the debt arose.

(2)
If the debt arose because the person owing the debt:

(a)
made a false statement or false representation; or

(b)
contravened a provision of the family assistance law;

action under section 89 for the recovery of the debt may be commenced at any time within the period of 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt.

(3)
If:

(a)
subsection (1) or (2) applies so that action under section 89 for the recovery of a debt must be commenced within a particular period; and

(b)
within that period part of the amount owing is paid;

action under that section for the recovery of the balance of the debt may be commenced within the period of 6 years starting on the day of payment.

(4)
If:

(a)
subsection (1) or (2) applies so that action under section 89 for the recovery of a debt must be commenced within a particular period; and

(b)
within that period, the person who owes the amount acknowledges that he or she owes it;

action under that section for the recovery of the debt may be commenced within the period of 6 years starting on the day of acknowledgment.

(5)
If:

(a)
subsection (1) or (2) applies so that action under section 89 for the recovery of a debt must be commenced within a particular period; and

(b)
within that period:

(i)
action is taken under this section, or section 84, 85 or 88, for the recovery of the debt; or
(ii)
a review of a file relating to action for the recovery of the debt occurs; or
(iii)
other internal Departmental activity relating to action for the recovery of the debt occurs;
action under section 89 for the recovery of the debt may be commenced within the period of 6 years after the end of the activity or action referred to in paragraph (b).


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