Part 9
Payment of financial support
Payments by Commissioner
151AAOverpayments to payees on or after 1 April 2016
This subsection applies to an amount that on or after 1 April 2016 is paid to a payee under any provision of this Part if—
- the payee was not entitled to be paid the amount; or
- the amount is, because of a subsequent variation in the liability of the liable person, repayable by the Commissioner to the liable person; or
- the amount is, because of a subsequent variation in the entitlement of the payee, in excess of the amount properly payable to the payee under this Act.
An amount to which subsection (1) applies is, if that amount is assessed by the Commissioner in the exercise of the Commissioner's discretion under subsection (3),—
- repayable by the payee to the Commissioner; and
- a debt due by the payee to the Crown.
The Commissioner may assess an amount to which subsection (1) applies.
The Commissioner must notify the payee in writing of the assessment under subsection (3).
This Act (subject to subsection (6)) applies to the amount assessed, and to the payee, as if—
- that amount was financial support; and
- the payee was a liable person.
Sections 134, 134A, and 135 to 135G (which relate to penalties and to relief from them) apply to an amount assessed under subsection (3) and to the payee unless the Commissioner, in the Commissioner's discretion under this subsection, determines that all of those sections do not apply to the amount assessed.
The Commissioner must notify the payee in writing of a determination under subsection (6), and the determination may be combined with an assessment under subsection (3).
If the payee is entitled to receive further payments under any provision of this Part, the amount of the debt due to the Crown by the payee may be recovered by reducing such of those payments by such amount as is determined in writing by the Commissioner.
Notes
- Section 151AA: inserted, on , by section 53 of the Child Support Amendment Act 2013 (2013 No 12) (as amended by section 161 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4)).
- Section 151AA(6): amended, on , by section 54 of the Child Support Amendment Act 2021 (2021 No 6).