Part 8
Collection of financial support
Due dates for payment of financial support
134AAASixty-day grace period before penalties apply
This section applies to a liable person who receives an assessment unless—
- the person is already a liable person under an existing assessment; or
- the assessment is for a period in respect of which the person was a liable person.
The person is not liable to pay to the Commissioner a penalty under section 134 in respect of a debt that becomes due and payable during a 60-day grace period.
The grace period starts,—
- if the person is liable to pay financial support, on the first date on which a debt becomes due and payable under the assessment by the liable person in respect of a period starting on or after the commencement of this section:
- if the person is subject to a nil assessment, on the date of the assessment.
The grace period ends with the expiry of 60 days after the grace period starts.
Notes
- Section 134AAA: inserted, on , by section 43 of the Child Support Amendment Act 2021 (2021 No 6).