Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Secretary must, in accordance with section 218 of the Income Tax Assessment Act 1936 , or Subdivision 260 - A in Schedule 1 to the Taxation Administration Act 1953 , for the purpose of enabling the collection of an amount that is, or may become, payable by a recipient of a social security payment:
(a) make deductions from the instalments of, or make a deduction from, the social security payment payable to a person; and
(b) pay the amount deducted to the Commissioner of Taxation.
(1A) Subsection (1) does not apply to a social security payment that is a payment of an essential medical equipment payment.
(1B) Subsection (1) does not apply to a social security payment that is a student start - up loan.
(2) The Secretary must, in accordance with a notice given to the Secretary under section 72AA of the Child Support (Registration and Collection) Act 1988 in relation to the recipient of a social security pension or a social security benefit:
(a) make deductions from the instalments of the pension or benefit payable to the person; and
(b) pay the amounts deducted to the Registrar.