A New Tax System (Family Assistance) (Administration) Act 1999

A debt owed by a person is recoverable by the Commonwealth by one or more of the following means:

deductions from instalments of family tax benefit to which the person is entitled;

setting off family assistance to which the person is entitled against the debt;

setting off against one or more child care service payments that are to be made to the person;

repayment by instalments under an arrangement entered into under section 91;

if section 92 applies to another person who is entitled to be paid family tax benefit by instalment—deductions from that other person’s instalments of family tax benefit;

if section 92A applies to another person who is entitled to family assistance—setting off (otherwise than as mentioned in paragraph (b)) the family assistance against the debt;

the application of an income tax refund owed to the person;

if section 93 applies to another person to whom an income tax refund is owed—the application of that refund;

legal proceedings;

garnishee notice.

For child care service payment see subsection 3(1).

In this section:

a debt due to the Commonwealth under section 71, 71A, 71B, 71C, 71D, 71DA, 71E, 71F, 71G, 71H, 71I, 71J, 71K, 71L, 71M, 73, 74, 76, 77, 78B or 80; or

a debt due to the Commonwealth for which a person is liable because of section 75.