Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 71

No entitlement to amount

             (1)  If:

                     (a)  an amount has been paid to a person by way of family tax benefit, baby bonus, maternity immunisation allowance or single income family supplement (the assistance ) in respect of a period or event; and

                     (b)  the person was not entitled to the assistance in respect of that period or event;

the amount so paid is a debt due to the Commonwealth by the person.

Overpayment

             (2)  If:

                     (a)  an amount (the received amount ) has been paid to a person by way of assistance; and

                     (b)  the received amount is greater than the amount (the correct amount ) of assistance that should have been paid to the person under the family assistance law;

the difference between the received amount and the correct amount is a debt due to the Commonwealth by the person.