7.3.2 Waiver of Debts

Introduction

This section contains information about the circumstances in which the recovery of debts (1.1.D.60) to the Commonwealth may be waived (1.1.W.10).

The recovery of a debt may be waived only under the specific circumstances that are covered in topics in this section.

Date of effect for waiving a debt

A debt waiver takes effect on the day:

• specified in the decision, or
• the day the decision is made if there is no date specified.

Act reference: FA(Admin)Act section 96 Power to waive Commonwealth's right to recover debt

Effect of waiver

When a decision has been made to waive a debt or part of a debt, no further recovery action on the waived amount can be taken.

If the FAO's intention is to defer the recovery of a debt, the debt must be written-off instead.

Policy reference: FA Guide 7.3.1 Writing-off a Debt

In this section

This section covers the following topics:

7.3.2.05 Waiver of $1000 - Transitional Arrangements for 2000-01

7.3.2.10 Waiving a Debt Arising from Administrative Error

7.3.2.20 Waiving a Debt Relating to an Offence

7.3.2.30 Waiving a Small Debt

7.3.2.40 Waiver in Relation to Settlements

7.3.2.50 Waiver in Special Circumstances

7.3.2.60 Waiving a Particular Class of Debt

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Last reviewed: 20 September 2012