Commonwealth Consolidated Acts

FAMILY ASSISTANCE, SOCIAL SECURITY AND VETERANS' AFFAIRS LEGISLATION AMENDMENT (2005 BUDGET AND OTHER MEASURES) ACT 2006 - SCHEDULE 4

A New Tax System (Family Assistance) (Administration) Act 1999

1   Subsection 82(1)

Omit "However, a debt owed in relation to child care benefit is not recoverable by means of the application of an income tax refund under paragraph   (f) or (g).".

2   Application of amendment

The amendment made by this Schedule applies in relation to a debt against which an income tax refund is to be applied if both:

  (a)   the debt is determined on or after 1   July 2006 ; and

  (b)   the income tax refund is determined on or after 1   July 2007 (irrespective of the income year to which the refund relates).