Part 9
Payment of financial support
Payments by Commissioner
152Relief in cases of serious hardship
In any case where—
- a person is required under section 151 or 151AA to repay any amount of financial support (including any penalty imposed thereon under this Act) to the Commissioner and the amount is unable to be recovered, either in whole or in part, in the manner prescribed in section 151(3) or 151AA(8); and
- it is shown to the satisfaction of the Commissioner—the Commissioner may write off the debt, wholly or in part, and may make such alterations in the assessment as are necessary for that purpose; and may, if the amount unable to be recovered in the manner prescribed in section 151(3) or 151AA(8) or any part thereof has been already paid, refund any amount paid in excess of the amount of the assessment as so altered under this section.
- that the person has suffered such loss or is in such circumstances that the repayment of the amount or part thereof that is unable to be so recovered has entailed or would entail serious hardship; or
- that, owing to the death of the person, the dependents of that person are in such circumstances that the repayment of the full amount has entailed or would entail serious hardship,—
- that the person has suffered such loss or is in such circumstances that the repayment of the amount or part thereof that is unable to be so recovered has entailed or would entail serious hardship; or
Compare
- 1976 No 65 s 414
Notes
- Section 152(a): amended, on , by section 55(1)(a) of the Child Support Amendment Act 2013 (2013 No 12).
- Section 152(a): amended, on , by section 55(1)(b) of the Child Support Amendment Act 2013 (2013 No 12).
- Section 152(b): amended, on , by section 55(2) of the Child Support Amendment Act 2013 (2013 No 12).