State Debt Recovery Act 2018

In this Act—

in relation to a tax debt—a debt notice under the Taxation Administration Act 1996, or

in relation to a grant debt—a debt notice under the First Home Owner Grant and Shared Equity Act 2000 or the repealed Small Business Grants (Employment Incentive) Act 2015, or

in relation to a referable debt—a debt notice within the meaning of section 14.

the prescribed debt recovery costs, and

the Sheriff’s additional costs (if any).

is liable to pay a tax debt, a grant debt or a referable debt under a debt notice, or

is or may be liable to pay a State debt.

in relation to a referable debt referred to in Schedule 1, the person specified in Column 2 of that Schedule opposite the referable debt concerned or a delegate of that person, or

in relation to any other referable debt, any person authorised under a debt recovery agreement relating to the referable debt to exercise the functions of a referring officer under this Act.

Notes included in this Act do not form part of this Act.

In this Act, a public authority means any public or local authority constituted by or under an Act, a Public Service agency or a NSW Government agency.

A public authority includes—

a body constituted or established by or under an Act of New South Wales, whether or not it represents the Crown, and

a person exercising functions on behalf of a public authority, and

a wholly-owned subsidiary (within the meaning of the Corporations Act 2001 of the Commonwealth) of one or more public authorities, and

any person or body declared by the regulations to be a public authority for the purposes of this Act.

A public authority does not include a State owned corporation, unless it is declared by the regulations to be a public authority for the purposes of this Act.

A public authority does not include any person or body excluded by the regulations.

(Repealed)

In this Act, a reference to a fee, charge or other amount payable to a public authority includes a reference to a fee, charge or other amount that—

is charged or administered by the public authority, and

is payable to the Consolidated Fund on recovery or payment.

To avoid doubt, a fee, charge or other amount may be payable for the purposes of this Act even if the fee, charge or other amount is not a judgment debt.

a referable debt,

a tax debt,

a grant debt.

A referable debt means—

a fee, charge or other amount that is specified in Schedule 1, or

a fee, charge or other amount declared to be a referable debt by—

an order under subsection (2), or

another Act.

The Chief Commissioner may, by order published on the NSW legislation website, declare any specified kind of fee, charge or other amount payable to the State or a specified public authority to be a referable debt.

Sections 40 and 41 of the Interpretation Act 1987 apply in relation to an order under subsection (2) in the same way as they apply to a statutory rule.

A referable debt does not include—

a fine (within the meaning of the Fines Act 1996), or

an amount of a kind excluded by the regulations.

a grant debt under the First Home Owner Grant and Shared Equity Act 2000, or

(Repealed)

a grant debt under the Small Business Grants (Employment Incentive) Act 2015.

Generally, the procedure for recovery of a referable debt is as follows—

the responsible authority for the referable debt may serve a debt notice for the referable debt on the debtor (see Part 3),

if the referable debt is not paid within 7 days of the due date specified in the debt notice, the responsible authority for the referable debt may refer the debt to the Chief Commissioner for the making of a debt recovery order under this Act,

the Chief Commissioner may then make a debt recovery order against the debtor (see Part 4),

if the referable debt is not paid within 7 days of the due date specified in the notice of debt recovery order, the Chief Commissioner is authorised to take debt recovery action in respect of the debt under Part 6,

the types of debt recovery action that can be taken are specified in Part 6.

Generally, the procedure for recovery of a tax debt or grant debt is as follows—

the Chief Commissioner may serve a debt notice for the tax debt or grant debt on the debtor under the legislation under which the debt is incurred,

if the debt is not paid within 7 days of the due date specified in the debt notice, the Chief Commissioner may then make a debt recovery order under this Act (see Part 4),

if the debt is not paid within 7 days of the due date specified in the notice of debt recovery order, the Chief Commissioner is authorised to take debt recovery action in respect of the debt under Part 6,

the types of debt recovery action that can be taken are specified in Part 6.

For referable debts, at various stages of the debt recovery process the debtor is given an opportunity—

to obtain an internal review of the decision to recover the debt (see Part 3), or

to elect to have the matter dealt with by a court (see Part 5), or

to apply for hardship relief (see Part 7).

For tax debts and grant debts, an objection or review procedure is available under the legislation under which those debts are incurred. Those Acts also make provision for hardship relief.

For all State debts, the debtor may apply for a time to pay order (see Part 7).

This section is a summary of debt recovery procedures and does not affect the provisions of this or any other Act that it summarises.

Despite any other provision of this Act, the taking of debt recovery action in respect of a State debt is not authorised if—

the debtor is a minor, or

the State debt was incurred when the debtor was a minor.

If the Chief Commissioner ascertains that a debtor in relation to a State debt is a minor, the Chief Commissioner must revoke any debt recovery order made in relation to that State debt.

This section does not prevent the taking of debt recovery action against a person who is jointly and severally liable with a minor for a State debt.