Debts due to the Commonwealth
302Q Debts due to the Commonwealth
This section applies if:
a gift is made to, or for the benefit of, a person (the gift recipient); and
a court has determined that the gift recipient or any other person contravened:
section 302CD, 302CE or 302CF in relation to the gift; or
any of sections 302D to 302F in relation to the gift.
If subparagraph (1)(b)(i) applies, the amount or value by which the gift exceeds the annual gift cap, the by‑election gift cap or the Senate‑only election gift cap (as the case may be) (determined at the time the gift is made):
is payable by the gift recipient to the Commonwealth; and
may be recovered by the Commonwealth as a debt due to the Commonwealth by action in a court of competent jurisdiction.
If subparagraph (1)(b)(ii) applies, the amount or value of the gift (determined at the time the gift is made):
is payable by the gift recipient to the Commonwealth; and
may be recovered by the Commonwealth as a debt due to the Commonwealth by action in a court of competent jurisdiction.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.