If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:
(a) this Act; or
(b) the Data - matching Program (Assistance and Tax) Act 1990 .
Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:
(a) section 176 (which deals with interest);
(c) section 186 (which deals with non - compliance with garnishee notices).