Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if:
(a) an individual incurs a debt under subsection 71B(1) or 71C(1) in relation to an amount of CCS; and
(b) the debt is incurred because the individual does not meet the CCS reconciliation conditions for an income year by the first deadline for the income year.
(2) The Secretary need not pursue recovery of the debt before the second deadline for the income year.
Note: It is possible for the individual to become entitled again to the amount of the CCS by meeting the CCS reconciliation conditions for the income year.