Commonwealth Consolidated Acts

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

             (1)  If:

                     (a)  an amount is paid to an approved child care service under section 219RD (business continuity payments); and

                     (b)  the service's approval is suspended or cancelled under this Act; and

                     (c)  the whole or a part of the amount has not already been set off against another amount under section 219RE by the day the service's approval is suspended or cancelled;

then that whole or part is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

             (2)  Subject to subsection 93A(5), if:

                     (a)  a payment under section 219RD is made to a financial institution for the credit of an account kept with the institution (the incorrect account ); and

                     (b)  the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of a person who was not the person or one of the persons in whose name or names the incorrect account was kept;

an amount equal to the amount of the payment made to the institution is a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name or names the incorrect account was kept.