Manually waiving family assistance reconciliation debts where there is no Manual Follow-up (MFU) activity 107-04110070

Policy

Family payment system transition debts in the 2000-01 financial year

For the 2000-01 financial year only, measures to assist families in the transition to the new family payment system were introduced. These were for debts resulting from:

• the family assistance reconciliation
• the Australian Taxation Office (ATO) amended tax notice of assessment (TNA) re-reconciliation, and
• Services Australia family assistance generated re-reconciliation

Eligibility for the one-off $1,000 waiver

The Government has decided that in some cases, there will be a one-off waiver of the first $1,000 of:

• a Family Tax Benefit (FTB) overpayment, and
• Child Care Benefit (CCB) overpayment

Those eligible for the waiver include:

• customers paid FTB via instalments during 2000-01
• mixed delivery customers (customers who have been paid instalments and paid via an FTB ATO claim or agency past period claim for 2000-01), and
• CCB customers

Family Assistance Guide, 7.3.2.05, Waiver of $1000 - Transitional Arrangements for 2000-01

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'Latest' version.

A New Tax System (Family Assistance) (Administration) Act 1999

• section 102, Secretary may waive debts of a particular class
• section 99, Waiver of small debt