Commonwealth Consolidated Acts

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

                   If:

                     (a)  an amount (the received amount ) has been paid to a person by way of child care benefit in respect of a period; and

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

the difference between the received amount and the correct amount is, subject to section 71F, a debt due to the Commonwealth by the person.