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-
Hansard
- Start of Business
- CONDOLENCES
- DIVISIONS: TELLERS
- SHADOW MINISTRY
-
QUESTIONS WITHOUT NOTICE
-
Education: Literacy and Numeracy
(Mr LATHAM, Mr HOWARD) -
Trade: Free Trade Agreement
(Mr NEVILLE, Mr HOWARD) -
Parliamentary Superannuation Scheme
(Mr LATHAM, Mr HOWARD) -
Trade: Free Trade Agreement
(Mr HAWKER, Mr VAILE) -
Trade: Free Trade Agreement
(Dr EMERSON, Mr ANDERSON) -
Trade: Free Trade Agreement
(Mr CAUSLEY, Mr ANDERSON) -
Trade: Free Trade Agreement
(Mr GAVAN O'CONNOR, Mr TRUSS) -
Trade: Free Trade Agreement
(Mr SCHULTZ, Mr COSTELLO) -
Trade: Free Trade Agreement
(Mr LATHAM, Mr HOWARD) -
Trade: Free Trade Agreement
(Mrs BRONWYN BISHOP, Mr DOWNER) -
Trade: Free Trade Agreement
(Dr EMERSON, Mr VAILE) -
Trade: Free Trade Agreement
(Mrs ELSON, Mr TRUSS) -
Trade: Free Trade Agreement
(Mr GAVAN O'CONNOR, Mr TRUSS) -
Trade: Free Trade Agreement
(Mr McARTHUR, Mr IAN MACFARLANE) -
Trade: Free Trade Agreement
(Mr GAVAN O'CONNOR, Mr TRUSS) -
Trade: Free Trade Agreement
(Dr SOUTHCOTT, Mr VAILE) -
National Security
(Mr McCLELLAND, Mr RUDDOCK) -
Trade: Free Trade Agreement
(Mr WAKELIN, Mr HOCKEY)
-
Education: Literacy and Numeracy
- Questions Without Notice: Additional Answers
- WORK OF THE SESSION
- AUTHORITY TO ADMINISTER THE OATH OR AFFIRMATION
- PERSONAL EXPLANATIONS
- COMMONWEALTH OMBUDSMAN
- COMMITTEES
- AUDITOR-GENERAL'S REPORTS
- PAPERS
- MAIN COMMITTEE
- MATTERS OF PUBLIC IMPORTANCE
- ASSENT
- BILLS RETURNED FROM THE SENATE
- COMMITTEES
- BILLS REFERRED TO MAIN COMMITTEE
- MAIN COMMITTEE
- PERSONAL EXPLANATIONS
- TAXATION LAWS (CLEARING AND SETTLEMENT FACILITY SUPPORT) BILL 2003
- SUPERANNUATION SAFETY AMENDMENT BILL 2003
- WORKPLACE RELATIONS AMENDMENT (TERMINATION OF EMPLOYMENT) BILL 2002 [NO. 2]
- Questions Without Notice: Additional Answers
- WORKPLACE RELATIONS AMENDMENT (TERMINATION OF EMPLOYMENT) BILL 2002 [NO. 2]
- ADJOURNMENT
- Adjournment
- NOTICES
-
Questions on Notice
-
Taxation: Bankruptcy Laws
(Mr Murphy, Mr Costello) -
Taxation: Legal Profession Project
(Mr Murphy, Mr Costello) -
Taxation: Outstanding Tax Debt
(Mr Murphy, Mr Costello) -
Taxation: Lodgment of Returns
(Mr Murphy, Mr Costello) -
Taxation: Lodgment of Returns
(Mr Murphy, Mr Costello) -
Taxation: Tax File Numbers
(Mr Murphy, Mr Costello) -
Taxation: Legal Services Occupations
(Mr Murphy, Mr Costello) -
Taxation: Taxpayer Debt
(Mr Murphy, Mr Costello) -
Taxation: Tax File Numbers
(Ms Burke, Mr Costello) -
Prospect Electorate: Baby Bonus
(Mrs Crosio, Mr Costello) -
Taxation: New South Wales Bar Association
(Mr Murphy, Mr Costello) -
Throsby Electorate: General Practitioners
(Ms George, Mr Abbott) -
Taxation: New South Wales Bar Association
(Mr Murphy, Mr Costello) -
Taxation: Bankruptcy Laws
(Mr Murphy, Mr Costello) -
Defence: Board of Inquiry
(Mr Price, Mr Brough) -
National Security: Terrorism
(Mrs Irwin, Mr Ruddock) -
Immigration: Unregistered Migration Agents
(Mr Laurie Ferguson, Mr Hardgrave) -
Crime: Money Laundering
(Mr McClelland, Mr Ruddock) -
Taxation: GST Compliance Squad
(Mr Danby, Mr Costello) -
Crime: Money Laundering
(Mr McClelland, Mr Ruddock) -
Taxation: Bankruptcy Laws
(Mr Murphy, Mr Costello) -
Aviation: Airservices Australia
(Mr Murphy, Mr Costello) -
Immigration: Illegal Workers
(Mr Danby, Mr Hardgrave) -
Aviation: Airport Noise Levels
(Mr McClelland, Mr Anderson) -
Taxation: Reef Tax
(Mr Fitzgibbon, Mr Costello) -
Taxation: Reef Tax
(Mr Fitzgibbon, Mr Costello) -
Employment: Post Program Monitoring Survey
(Mr Albanese, Mr Brough) -
Human Rights: China
(Mr Organ, Mr Downer) -
Foreign Affairs: Afghanistan
(Mr McClelland, Mr Downer) -
Transport: Rail Security
(Mr McClelland, Mr Anderson) -
Attorney-General's: Legal Costs
(Mr McClelland, Mr Ruddock) -
Taxation: Bankruptcies
(Mr Murphy, Mr Costello) -
Taxation: Income Tax
(Mr Murphy, Mr Costello) -
Australian Taxation Office: Garnishee Orders
(Mr Murphy, Mr Costello) -
Taxation: Legal Profession
(Mr Murphy, Mr Costello) -
Taxation: Income Tax
(Mr Murphy, Mr Costello) -
Aviation: Airport Noise Levels
(Mr Murphy, Mr Anderson) -
Government Departments: Legal Services
(Mr Murphy, Mr Anderson) -
Government Departments: Legal Services
(Mr Murphy, Mr Downer) -
Government Departments: Legal Services
(Mr Murphy, Mr Costello) -
Government Departments: Legal Services
(Mr Murphy, Mr Truss) -
Employment: Job Network
(Mr Albanese, Mr Brough) -
Defence: Computers
(Mr Martin Ferguson, Mr Brough) -
Phillips Fox: Request for Tender
(Mr McClelland, Mr Ruddock) -
Shipping: Transport Containers
(Mr McClelland, Mr Ruddock) -
Telstra: Pensioner Concession Schemes
(Mr Tanner, Mr Williams) -
Defence: National Service Medal
(Ms O'Byrne, Mr Brough) -
Health and Ageing: Accomodation Places
(Ms O'Byrne, Ms Julie Bishop) -
Taxation: Family Tax Benefit
(Mr Gibbons, Mr Costello) -
Foreign Affairs: Iraq
(Mr Organ, Mr Howard) -
Foreign Affairs: Islamic Charities
(Mr Danby, Mr Ruddock) -
Environment: Pesticides
(Mr Kelvin Thomson, Dr Kemp) -
Natural Heritage Trust: Funding
(Mr Kelvin Thomson, Dr Kemp) -
Environment: Salinity and Water Quality
(Mr Kelvin Thomson, Dr Kemp) -
Environment: Greenhouse Gas Emissions
(Mr Kelvin Thomson, Dr Kemp) -
Terrorism: Capital Punishment
(Mr Murphy, Mr Howard) -
Health: Pharmaceutical Benefits Scheme
(Mr Murphy, Mr Abbott) -
Throsby Electorate: Baby Bonus
(Ms George, Mr Costello) -
International Labour Organisation: Child Labour
(Mr Kerr, Mr Ruddock) -
Employment: Assistance Programs
(Mr Albanese, Mr Brough) -
Housing: Downturn
(Mr Latham, Mr Costello) -
Immigration: Unregistered Agents
(Mr Laurie Ferguson, Mr Hardgrave) -
Legal Aid: Funding
(Mr McClelland, Mr Ruddock) -
Trade: Live Animal Exports
(Mr Murphy, Mr Truss) -
Howard Government: Advertising
(Mr Murphy, Mr Abbott) -
Communications: Media Ownership
(Mr Murphy, Mr Williams) -
Communications: Media Ownership
(Mr Murphy, Mr Williams) -
Environment: Water Quality Improvement Plan
(Mr Kelvin Thomson, Dr Kemp) -
Environment: Salinity and Water Quality
(Mr Kelvin Thomson, Dr Kemp) -
Environment: Water Quality Improvement Plan
(Mr Kelvin Thomson, Dr Kemp) -
Environment: Water Quality Improvement Plan
(Mr Kelvin Thomson, Dr Kemp) -
Immigration: People-Smuggling
(Mr Rudd, Mr Ruddock) -
Office of Film and Literature Classification
(Mr McClelland, Mr Ruddock) -
Family Court: Family and Insolvency Laws
(Mr McClelland, Mr Ruddock) -
Education: Contributions Scheme
(Mr Jenkins, Dr Nelson) -
Crime: Statistics
(Mr Jenkins, Mr Ruddock) -
Scullin Electorate: Financial Assistance Grants
(Mr Jenkins, Mr Anderson) -
Health: Pharmaceutical Benefits Scheme
(Mr Jenkins, Mr Abbott) -
Health: Medicare Safety Net Threshold
(Mr Jenkins, Mr Abbott) -
Health: Pharmaceutical Benefits Scheme Safety Net Threshold
(Mr Jenkins, Mr Abbott) -
Health: Safety Net Concession Card
(Mr Jenkins, Mr Abbott) -
Health: Safety Net Entitlement Card
(Mr Jenkins, Mr Abbott) -
Scullin Electorate: Medicare Services
(Mr Jenkins, Mr Abbott) -
Health: Pharmaceutical Benefits Scheme
(Mr Jenkins, Mrs Vale) -
Trade: Live Animal Exports
(Mr Danby, Mr Truss) -
Environment: Plastic Bag Levy
(Mr Kelvin Thomson, Mr Costello) -
Environment: Wave Energy
(Mr Kelvin Thomson, Dr Kemp) -
Environment: Green Building Council
(Mr Kelvin Thomson, Dr Kemp) -
Bass Electorate: Bulk-Billing
(Ms O'Byrne, Mr Abbott) -
Comcar: Passenger Centre
(Mr Martin Ferguson, Mr Abbott) -
Council of Australian Governments: Law Reform
(Mr McClelland, Mr Howard) -
Foreign Affairs: Pacific Islands Forum
(Mr McClelland, Mr Downer) -
Human Rights: Treatment of Prisoners
(Mr McClelland, Mr Ruddock) -
Crime: Money Laundering
(Mr McClelland, Mr Ruddock) -
Aviation: Terminal Control Units
(Mr McClelland, Mr Anderson) -
Trade: Live Animal Exports
(Mr McClelland, Mr Truss) -
Health: National Nutritional Survey
(Mr Bevis, Mr Abbott) -
Aviation: Passenger Movement Charge
(Mr Martin Ferguson, Mr Ruddock) -
Immigration: Former Child Migrants
(Mr Laurie Ferguson, Mr Hardgrave) -
Commonwealth Government: Consultancies
(Mr Murphy, Mr Costello) -
Family and Community Services: Child Support Payments
(Mr Murphy, Mr Anthony) -
Lowe Electorate: Bulk-Billing
(Mr Murphy, Mr Abbott) -
Defence Imagery and Geospatial Organisation
(Mr Gibbons, Mr Brough) -
Employment: Job Network
(Mr Gibbons, Mr Brough) -
Defence: Personnel
(Ms Hoare, Mr Brough) -
Education: National Awards for Quality Schooling
(Mr Bevis, Dr Nelson) -
International Labour Organisation: Child Labour Convention
(Mr Melham, Mr Andrews) -
AusAID Logo
(Ms Plibersek, Mr Downer) -
Foreign Affairs: Israel
(Mrs Irwin, Mr Downer) -
Environment: Coxens Double-Eyed Fig Parrot
(Mr Kelvin Thomson, Dr Kemp) -
United States Air Force: Combat Pilots
(Mr Bevis, Mr Brough) -
Customs: Duty-Free Allowance
(Mr Fitzgibbon, Mr Hockey) -
Environment: Migratory Birds
(Mr Kelvin Thomson, Dr Kemp) -
Trade: Endangered Species
(Mr Kelvin Thomson, Dr Kemp) -
Environment: Thermal Paper
(Mr Kelvin Thomson, Dr Kemp) -
Defence Property: Environmental Land Value
(Mr Kelvin Thomson, Dr Kemp) -
Insurance: Medical Indemnity
(Mr Murphy, Mr Abbott) -
Government Departments: Legal Services
(Mr Murphy, Mrs Vale) -
President of the United States
(Ms Hoare, Mr Ruddock) -
Australian Grand Prix: Tobacco Advertising Exemption
(Mr Danby, Mr Abbott) -
Australian Flag: Logos
(Mr Organ, Mr Howard) -
Trade: Philippine Bananas and Pineapples
(Mr Katter, Dr Kemp) -
Employment: Job Seekers
(Mr Albanese, Mr Brough)
-
Taxation: Bankruptcy Laws
Content Window
Tuesday, 10 February 2004
Page: 24244
Page: 24244
(Question No. 2522)
Mr Gibbons
asked the Minister representing the Minister for Revenue and Assistant Treasurer, upon notice, on 7 October 2003:
(1) Is the Minister aware that there is a consent form on the back of the 2003 Tax Return for Individuals to authorise the ATO to use part or all of a taxpayer's 2002-2003 tax refund to repay the 2003 Family Tax Benefit overpayment to their spouse.
(2) Is the Minister also aware that a taxpayer must obtain their spouse's permission to quote their CRN.
(3) Can the Minister explain how the ATO is able to access a taxpayer's tax refund if the taxpayer does not sign the authorisation.
(4) If the ATO is lawfully able to access a taxpayer's tax refund, could the Minister explain why the taxpayer is required to complete the authorisation.
Mr Costello
—The Minister for Revenue and Assistant Treasurer provided the following answer to the honourable member's question as follows:
(1) Yes, there is a consent form on the back of the 2003 Tax Return for Individuals to repay a spouse's family tax benefit overpayment from their tax refund. Consent is contained in sec 93 of the A New Tax System (Family Assistance) (Administration) Act 1999. This allows for any person who is entitled to an income tax refund to give consent to use that refund to pay another persons FTB debt. For ease of administration, consent was limited to the debtor's current spouse. Sec 82 of the same Act allows the Commonwealth to recover a debt from the income tax refund of a person who has given consent under sec 93.
(2) In order for an income tax refund to be used to offset a spouse's FTB debt, it is a Centrelink requirement that the Customer Reference Number (CRN) be provided to ensure the tax refund is correctly applied, where consent to use the CRN has been given.
(3) and (4) Authorisation only relates to consent to use an income tax refund to pay a spouse's FTB overpayment. The recovery of an FTB debt from the debtor's own income tax refund is contained in sec 82 of the A New Tax System (Family Assistance) (Administration) Act 1999. The Legislation does not require that the Commonwealth obtain consent to use the debtor's own income tax refund to recover their FTB debt.