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New South Wales

State Debt Recovery Bill 2017

Explanatory noteThis explanatory note relates to this Bill as introduced into Parliament.

Overview of BillThe object of this Bill is to authorise the Chief Commissioner of State Revenue (the ChiefCommissioner) to take certain actions to recover State debts without taking court action. Theseactions are referred to as debt recovery actions.The Bill authorises the Chief Commissioner to take debt recovery action to recover the followingdebts, each of which is a State debt:(a) a debt owed to a public authority that is referred to the Chief Commissioner for debt

recovery action (a referable debt),(b) a debt owed to the Chief Commissioner under the Taxation Administration Act 1996 (a tax

debt),(c) a debt owed to the Chief Commissioner under the First Home Owner Grant (New Homes)

Act 2000, the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 or the Small BusinessGrants (Employment Incentive) Act 2015 (a grant debt).

A public authority includes a public or local authority constituted by or under an Act of New SouthWales. This means that debts owed to councils for rates or charges are treated as State debts andcan be referred to the Chief Commissioner for debt recovery action under the Bill.The debt recovery procedure provided for by this Bill is as follows:(a) initially, the responsible authority for the State debt or the Chief Commissioner is to serve

on the debtor a debt notice for the debt,(b) if the debt remains unpaid 7 days after the due date for payment specified in the debt notice,

the Chief Commissioner may then make a debt recovery order and serve on the debtor a

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State Debt Recovery Bill 2017 [NSW]Explanatory note

notice that advises the debtor of the debt and of the debt recovery actions that will be takenif the debt remains unpaid,

(c) if the debt remains unpaid 7 days after the due date for payment specified in the notice ofdebt recovery order, the Chief Commissioner is authorised to take debt recovery action inrespect of the debt.

The types of debt recovery action that are authorised by the Bill are as follows:(a) property seizure orders,(b) garnishee orders,(c) registration of a debt as a charge on land,(d) licence suspension.Licence suspension is authorised only if other debt recovery actions are not available or have notbeen effective. Licence suspension is available in respect of certain specified occupationallicences only. Motor vehicle licence suspension is not authorised by the Bill.The powers conferred on the Chief Commissioner by the Bill are subject to certain safeguards. Inparticular:(a) the Bill enables the Minister for Finance, Services and Property (the Minister), in

consultation with the Attorney General, to make guidelines regarding the exercise of theChief Commissioner’s powers under the proposed Act and those guidelines are binding onthe Chief Commissioner, and

(b) debt recovery action cannot be taken against a minor, and(c) in respect of referable debts, the person by whom the debt is payable has a right to have the

debt internally reviewed and to have the matter heard by a court, and(d) there is provision for the making of time to pay orders and hardship reviews, and(e) licence suspension action cannot be taken against a person if:

(i) the person is a vulnerable person, or(ii) the person satisfies the Chief Commissioner that the person is not financially able to

satisfy the State debt.The Bill contains other ancillary provisions and makes related and consequential amendments toother legislation, including the Fines Act 1996, the Taxation Administration Act 1996 and theHealth Services Act 1997.

Outline of provisions

Part 1 PreliminaryClause 1 sets out the name (also called the short title) of the proposed Act.Clause 2 provides for the commencement of the proposed Act on a day or days to be proclaimed.Clause 3 defines words and expressions used in the proposed Act.Clause 4 provides that a public authority is a public or local authority constituted by or under anAct, a Public Service agency or a NSW Government agency.

Part 2 Chief Commissioner authorised to recover State debtsClause 5 authorises the Chief Commissioner to take debt recovery action to recover a State debt.Clause 6 defines State debt to mean a referable debt, a tax debt or a grant debt, as mentioned inthe Overview.Clause 7 provides that a referable debt means any fee, charge or other amount payable that isspecified in Schedule 1 to the proposed Act or any fee, charge or other amount payable to the Stateor a specified public authority that is declared to be a referable debt by an order by the Chief


Commissioner. An order can be disallowed by Parliament. A fine within the meaning of the FinesAct 1996 is not a referable debt.Clause 8 provides that a tax debt means a tax debt under the Taxation Administration Act 1996.Clause 9 provides that a grant debt means a grant debt under the First Home Owner Grant (NewHomes) Act 2000, a rebate debt under the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011or a grant debt under the Small Business Grants (Employment Incentive) Act 2015. Generally,these debts are payable because a grant or rebate has been paid to a person who is not entitled to it.Clause 10 summarises the debt recovery procedure provided for by the proposed Act.Clause 11 prevents debt recovery action being taken against a debtor who is a minor.Clause 12 provides for the Minister to make guidelines for the recovery of State debts. Theguidelines are to be made public and the Chief Commissioner and the Commissioner of FinesAdministration under the Fines Act 1996 are required to comply with the guidelines.

Part 3 Referable debts and initiation of debt recoveryDivision 1 Debt noticesClause 13 provides that a public authority to which a referable debt is payable (the responsibleauthority) may serve a debt notice on the person who owes the debt. The issue of a debt notice isa necessary pre-condition to the referral of the referable debt to the Chief Commissioner for debtrecovery action.Clause 14 provides that a debt notice is a notice requiring the person to pay a specified referabledebt by the specified date, which must be at least 21 days after the notice is served on the person.Clause 15 provides that a responsible authority may revoke a debt notice.

Division 2 Referral of debt to Chief CommissionerClause 16 provides that, if a debt notice has been served on a person and the debt remains unpaid7 days after the due date, the responsible authority may refer the debt to the Chief Commissionerfor the making of a debt recovery order.Clause 17 provides that a referral is made by a referring officer acting on behalf of a responsibleauthority. The referring officer is the person (or a delegate of that person) specified for eachreferable debt in Schedule 1 to the proposed Act or a person authorised under a debt recoveryagreement to exercise the functions of a referring officer.Clause 18 requires a referring officer making a referral to the Chief Commissioner to provide theChief Commissioner with certain information in relation to the debt.Clause 19 enables a referring officer to revoke a referral of a State debt.

Division 3 Administrative arrangements relating to referable debtsClause 20 provides that the Chief Commissioner may enter into an agreement (a debt recoveryagreement) with a public authority about the taking of debt recovery action in respect of any fees,charges or other amounts payable to the public authority.Clause 21 limits the actions that a responsible authority may take in respect of a referable debtonce the debt has been referred to the Chief Commissioner.Clause 22 prevents a responsible authority from charging interest on a referable debt once thedebt has been referred to the Chief Commissioner.Clause 23 provides that the Chief Commissioner may exercise the functions of a responsibleauthority under the proposed Act if authorised to do so by a debt recovery agreement.


Division 4 Internal reviewsClause 24 provides for a responsible authority for a referable debt to conduct a review of the debt(an internal review), either on the application of a person who has been served with a debt noticeor on the responsible authority’s own initiative.Clause 25 provides that an internal review is available for any referable debt for which a debtnotice has been served, except for debts for which there is a statutory internal review (such asambulance fees).Clause 26 provides for the making of an application for an internal review.Clause 27 provides for the circumstances in which an internal review is to be conducted.Clause 28 enables the responsible authority to request additional information from the personapplying for an internal review.Clause 29 provides that, while an internal review is being conducted, the responsible authoritymust not refer the referable debt to the Chief Commissioner for the making of a debt recoveryorder and the requirement to pay the debt is suspended.Clause 30 provides that, if a responsible authority is conducting an internal review after the debthas already been referred to the Chief Commissioner, the authority may request the ChiefCommissioner to suspend debt recovery action.Clause 31 provides that, following an internal review, the responsible authority may confirm thedebt notice, change the payment arrangement for the debt or revoke the debt notice.Clause 32 provides that the responsible authority may change the payment arrangements for areferable debt by reducing the amount payable, extending the time to pay or by permitting the debtto be paid by instalments or reducing instalments.Clause 33 requires written notice of the outcome of an internal review to be given to the applicantas soon as practicable.Clause 34 makes it clear that the Chief Commissioner can exercise the internal review functionsof a responsible authority if authorised to do so by a debt recovery agreement.

Part 4 Debt recovery ordersDivision 1 Debt recovery ordersClause 35 enables the Chief Commissioner to make an order to recover a State debt (a debtrecovery order).Clause 36 provides that a debt recovery order for a referable debt may be made if the debt isreferred to the Chief Commissioner by the responsible authority.Clause 37 provides that a debt recovery order for a tax debt or a grant debt may be made if a debtnotice has been served on the debtor and the debt remains unpaid 7 days after the due date.

Division 2 Form and notice of debt recovery orderClause 38 sets out the information that a debt recovery order must contain.Clause 39 requires notice of a debt recovery order to be served on the debtor as soon aspracticable.Clause 40 sets out the information that a notice of a debt recovery order must contain.Clause 41 provides that the final date for payment of a debt in a notice of a debt recovery ordermust be at least 21 days after it is served on the person (which may be 28 days after it is posted tothe debtor).Clause 42 extends the final date for payment to 21 days after it is served on the person in the caseof a notice that takes more than 7 days to arrive by post.


Clause 43 provides that the Chief Commissioner may amend a debt recovery order to correct anerror (but not to increase the amount payable).

Part 5 Election to have matter dealt with by court—referable debts

Clause 44 provides that a debtor who is served with notice of a debt recovery order for a referabledebt may elect to have the matter dealt with by a court.Clause 45 provides that a debtor must elect to have the matter dealt with by a court before the duedate for payment of the referable debt or within 28 days after being served with notice of theoutcome of an internal review, whichever is the later.Clause 46 requires an internal review to be conducted before court proceedings can becommenced.Clause 47 requires the Chief Commissioner to revoke a debt recovery order if the debtor elects tohave the matter dealt with by a court.Clause 48 provides that the Chief Commissioner may obtain judgment for a debt amount and maymake a debt recovery order for that amount and take debt recovery action.Clause 49 provides that costs are to be awarded to the Chief Commissioner in court proceedingsin which a judgment in favour of the Chief Commissioner is obtained (being a judgment requiringthe debtor to pay to the State the amount specified in the debt notice).

Part 6 Debt recovery actionsDivision 1 GeneralClause 50 authorises the Chief Commissioner to take debt recovery action in respect of a Statedebt if the Chief Commissioner makes a debt recovery order in relation to the State debt and theState debt remains unpaid 7 days after the due date specified in the notice of the order.Clause 51 provides that the Chief Commissioner takes debt recovery action by exercising any ofthe functions under proposed Part 6.Clause 52 provides that more than one type of debt recovery action may be taken by the ChiefCommissioner.Clause 53 limits when the Chief Commissioner may make licence suspension orders.Clause 54 provides that the Chief Commissioner’s debt recovery action functions are subject tothe debt recovery guidelines.

Division 2 Principal debt recovery actionsClause 55 provides that the Chief Commissioner may make an order (a property seizure order)for the seizure of property of a debtor for the purpose of recovering the State debt payable by thedebtor on that property.Clause 56 provides that the Chief Commissioner may make an order (a garnishee order) that thedebts owed to the debtor specified in the order are attached for the purposes of satisfying thedebtor’s State debt (including the debtor’s wages or salary).Clause 57 enables a debt recovery order to be registered by the Registrar-General as a charge onland owned by the debtor.

Division 3 Licence suspensionsClause 58 provides that the Chief Commissioner may make an order (a licence suspension order)that directs a licence authority to suspend a licence held by a debtor. The licences and licenceauthorities are specified in Schedule 2 to the proposed Act.


Clause 59 requires a licence authority to suspend a debtor’s licence in accordance with a licencesuspension order and to serve notice of the suspension on the licensee.Clause 60 requires the licence authority to advise a licensee that the licence has been suspendedbecause a State debt has not been paid.Clause 61 provides that a licensee must return a suspended licence if the Act under which thelicence was granted (the licensing Act) requires the return of any suspended licence.Clause 62 provides that the provisions of a licensing Act that would ordinarily give a licensee aright to appeal a decision to suspend the licensee’s licence do not apply to the suspension of alicence under the proposed Act.Clause 63 sets out when the suspension of a licence is terminated.Clause 64 provides for the service of notices by licence authorities.

Division 4 Ancillary functionsClause 65 enables the Chief Commissioner to require a person to give information to the ChiefCommissioner or to give evidence in person to the Chief Commissioner for the purposes ofenabling debt recovery action or for ascertaining a debtor’s financial circumstances.Clause 66 enables a person executing a property seizure order to enter premises in certaincircumstances.Clause 67 gives the Sheriff, and other persons executing orders under the proposed Act, powersto require a debtor to give the debtor’s name and address. Failing to comply with such arequirement is an offence, with a maximum penalty of 10 penalty units (currently $1,100).

Part 7 Time to pay and hardshipDivision 1 Time to payClause 68 provides that the Chief Commissioner may allow more time for a State debt to be paid,or allow the State debt to be paid by instalments, by making a time to pay order.Clause 69 enables time to pay orders to be amended.Clause 70 enables time to pay orders to be revoked.Clause 71 provides that the Chief Commissioner is taken to have refused to make a time to payorder if the Chief Commissioner does not determine the application within 30 days of it beingmade.

Division 2 Powers of Chief Commissioner in hardship casesClause 72 provides that the Chief Commissioner may revoke a debt recovery order in respect ofa referable debt if, due to the debtor’s financial, medical or personal circumstances, the debtordoes not have sufficient means to pay the debt and debt recovery action is unlikely to besuccessful.Clause 73 provides that the Chief Commissioner may refund money paid to the ChiefCommissioner under a garnishee order on the ground of hardship to the debtor or the debtor’sdependants.Clause 74 provides that the functions of the Hardship Review Board are not affected by theseprovisions.

Division 3 Hardship Review BoardClause 75 constitutes a Hardship Review Board, consisting of the Secretary of the Department ofFinance, Services and Innovation, the Secretary of the Treasury and the Secretary of theDepartment of Justice.


Clause 76 provides that the Hardship Review Board may conduct reviews of decisions by theChief Commissioner to make or refuse to make a time to pay order or to refuse to revoke a debtrecovery order in hardship cases.Clause 77 provides for a person who is a debtor to apply to the Hardship Review Board for ahardship review. Hardship relief is available only to natural persons.Clause 78 provides that the Hardship Review Board is to determine the procedures for hardshipreviews.Clause 79 provides that the Hardship Review Board may direct that debt recovery action againsta debtor is to be suspended while the hardship review is being conducted.Clause 80 provides that, after reviewing a decision of the Chief Commissioner, the HardshipReview Board may affirm the decision or direct the Chief Commissioner to change the decision.Clause 81 authorises the Hardship Review Board to disclose information obtained in connectionwith the Board’s functions to the Chief Commissioner.Clause 82 requires the Chief Commissioner to refund any money already paid or recovered asnecessary to give effect to a decision by the Hardship Review Board.

Part 8 Suspension and cancellation of debt recovery actionDivision 1 PreliminaryClause 83 defines review for the purposes of the proposed Part.

Division 2 Suspension of debt recovery actionClause 84 requires the Chief Commissioner to suspend debt recovery action in certaincircumstances, including if the debt is being paid in accordance with a time to pay order or if aninternal review is being carried out.Clause 85 provides that the Chief Commissioner suspends debt recovery action by revoking anyproperty seizure orders, garnishee orders or licence suspension orders.Clause 86 sets out when debt recovery action may be resumed.Clause 87 provides that debt recovery action is resumed by the Chief Commissioner taking orcontinuing authorised debt recovery action.

Division 3 Cancellation of debt recovery actionClause 88 enables the Chief Commissioner to revoke a debt recovery order.Clause 89 sets out when the Chief Commissioner is required to, or may decide to, revoke a debtrecovery order.Clause 90 sets out the consequences of a debt recovery order being revoked.Clause 91 provides that the Chief Commissioner cancels debt recovery action by revoking anyproperty seizure orders, garnishee orders or licence suspension orders and by cancelling anycharges on land registered by the Registrar-General.Clause 92 provides that debt recovery action is to be cancelled if the State debt is paid in full.

Part 9 Interest and debt recovery costsDivision 1 InterestClause 93 provides that interest may be charged on unpaid State debts and debt recovery costs.Clause 94 provides that the interest forms part of the State debt.


Division 2 Debt recovery costsClause 95 provides that debt recovery costs are payable under a debt recovery order. The debtrecovery costs consist of the prescribed costs and the Sheriff’s additional costs.Clause 96 provides that the regulations may prescribe the debt recovery costs that are payableunder a debt recovery order.Clause 97 provides that the Chief Commissioner may approve the costs and expenses incurred bythe Sheriff as additional costs.Clause 98 makes it clear that debt recovery costs form part of a State debt.

Part 10 Payment, allocation of payments and refundsClause 99 provides that a State debt, which is paid by a debtor after a debt recovery order is made,is payable to the Chief Commissioner.Clause 100 provides that a tax debt or grant debt that is recovered is to be paid into theConsolidated Fund.Clause 101 provides that a referable debt that is recovered is to be paid to the responsibleauthority, in accordance with any debt recovery agreement.Clause 102 provides that any amount recovered under a debt recovery order is to be applied firstlytowards the debt recovery costs and then towards the remainder of the State debt.Clause 103 provides for the allocation of recovered amounts between different State debtspayable under the same debt recovery order.Clause 104 requires the Chief Commissioner to refund to a debtor any money recovered thatexceeds the amount owed by the debtor.Clause 105 provides that any refunds are to be paid from the Consolidated Fund.

Part 11 AdministrationClause 106 provides that the Chief Commissioner has the function of administering the makingof debt recovery orders, the taking of debt recovery action and the receipt and collection of Statedebts.Clause 107 makes it an offence to use the name “State Debt Recovery” without authorisation,with a maximum penalty of 10 penalty units (currently $1,100).Clause 108 provides for the employment of the Chief Commissioner’s staff.Clause 109 provides for the delegation of the Chief Commissioner’s functions.Clause 110 protects the personal liability of the Chief Commissioner and delegates.Clause 111 requires the Chief Commissioner to keep a register of all debt recovery orders,including the details of payment of all State debts and the taking of debt recovery action.

Part 12 Access to and disclosure of informationClause 112 sets out what information about a debtor is identifying information for the purposesof the proposed Act.Clause 113 authorises the Chief Commissioner to access certain information (includingidentifying information) about debtors that is held by the NSW Police Force, public authoritiesand State owned corporations.Clause 114 authorises the Chief Commissioner to obtain certain information about a debtor fromthe debtor’s employer or former employer.Clause 115 authorises credit reporting bodies (within the meaning of the Privacy Act 1988 of theCommonwealth) to disclose certain information (including identifying information) to the ChiefCommissioner in relation to debt recovery action.


Clause 116 authorises the Chief Commissioner to disclose personal information about a person incertain circumstances. The unauthorised disclosure or secondary disclosure of personalinformation is an offence with a maximum penalty of 100 penalty units (currently $11,000).

Part 13 MiscellaneousClause 117 provides for the joint and several liability for State debts.Clause 118 enables the functions of a responsible authority under the proposed Act to beexercised by a person, or a member of a class of persons, authorised in writing by the chiefexecutive officer of the responsible authority.Clause 119 provides that the proposed Act binds the Crown.Clause 120 provides for notices given by the Chief Commissioner to referring officers to be givenby post, by means of document exchange or by electronic transmission.Clause 121 allows notices that are required to be in writing to be given electronically.Clause 122 provides for certain orders to be sent electronically by the Chief Commissioner to theSheriff for the purposes of service or enforcement.Clause 123 specifies the requirements for service of notices.Clause 124 provides that proceedings for offences under the proposed Act or the regulations areto be dealt with summarily before the Local Court.Clause 125 enables the Governor to make regulations for the purposes of the proposed Act.

Schedule 1 Referable debtsSchedule 1 sets out the debts that are taken to be referable debts under the proposed Act. Theseare ambulance fees under the Health Services Act 1997 and council rates, charges and fees underthe Local Government Act 1993. Other types of debt can be added by order under clause 7 of theproposed Act.

Schedule 2 Licence suspension ordersSchedule 2 sets out the licences that may be suspended under licence suspension orders and theauthorities that administer those licences. The licences are occupational licences. It includeslicences under the Conveyancers Licensing Act 2003, contractor licences and tradesperson andsupervisor certificates under the Home Building Act 1989, licences under the Motor Dealers andRepairers Act 2013, licences under the Pawnbrokers and Second-hand Dealers Act 1996, realestate agent’s licences and other certificates and licences under the Property, Stock and BusinessAgents Act 2002, licences under the Tattoo Parlours Act 2012, licences under the DrivingInstructors Act 1992 and licences under the Tow Truck Industry Act 1998.

Schedule 3 Savings, transitional and other provisionsSchedule 3 enables savings and transitional regulations to be made as a consequence of theenactment of the proposed Act or any Act that amends the proposed Act. The provisions of theproposed Act will extend to existing debts, subject to limitation periods.

Schedule 4 Consequential amendmentsAmendments relating to licence suspension ordersThe following licensing Acts are amended to make it clear that the suspension of a licence underthe proposed Act has the same effect as the suspension of a licence under the licensing Act itselfand that the usual appeal provisions applying to a licence suspension do not apply to a licencesuspension under the proposed Act:


(a) Conveyancers Licensing Act 2003 (Schedule 4.1),(b) Driving Instructors Act 1992 (Schedule 4.2),(c) Home Building Act 1989 (Schedule 4.10),(d) Motor Dealers and Repairers Act 2013 (Schedule 4.14),(e) Pawnbrokers and Second-hand Dealers Act 1996 (Schedule 4.15),(f) Property, Stock and Business Agents Act 2002 (Schedule 4.18),(g) Tattoo Parlours Act 2012 (Schedule 4.20),(h) Tow Truck Industry Act 1998 (Schedule 4.22).

Amendments relating to Hardship Review BoardThe Duties Act 1997, the Gaming Machine Tax Act 2001, the Government Information (PublicAccess) Regulation 2009, the Land Tax Management Act 1956 and the Payroll Tax Act 2007 areamended as a consequence of the constitution of the Hardship Review Board by the proposed Act.See Schedule 4.3, Schedule 4.6, Schedule 4.7, Schedule 4.11 and Schedule 4.16. The HardshipReview Boards currently constituted under the Fines Act 1996 and the Taxation AdministrationAct 1996 are abolished by amendments to those Acts in Schedule 4.4 and Schedule 4.21. The newHardship Review Board continues to have its existing functions under those Acts. However, theamendments make it clear that hardship relief is only available to natural persons.

Amendment of the Fines Act 1996Schedule 4.4 amends the Fines Act 1996 to enable the Commissioner of Fines Administration tomake a work and development order in respect of a State debt for which a debt recovery order hasbeen made under the proposed Act. Such an order may currently be made in respect of an unpaidfine and requires a person to undertake unpaid work, training or medical or other treatment inorder to satisfy an unpaid fine. The proposed amendments will only allow such an order to bemade in respect of a State debt if the person also has unpaid fines and consents to the order beingextended to the person’s State debt.The Fines Act 1996 is also amended:(a) to abolish the Hardship Review Board (which is reconstituted under the proposed Act and

continues to have functions under the Fines Act 1996), and(b) to authorise the Commissioner of Fines Administration to use the name “State Debt

Recovery” in the exercise of functions under the Fines Act 1996, and(c) to make other consequential and minor amendments.

Amendments relating to unpaid ambulance feesSchedule 4.8 amends the Health Services Act 1997 to provide that unpaid ambulance fees will nolonger be recoverable by the Commissioner of Fines Administration under the Fines Act 1996.Instead, unpaid ambulance fees will be referable debts under the proposed Act and dealt withaccordingly. A debt notice may be issued under the Health Services Act 1997 and the debt may bereferred to the Chief Commissioner for debt recovery action under the proposed Act.Schedule 4.9 amends the Health Services Regulation 2013 as a consequence of the amendmentsrelating to ambulance fees.

Amendments relating to unpaid council rates, charges, fees and other amountsSchedule 4.13 amends the Local Government Act 1993 to enable unpaid rates, charges, fees orother amounts under that Act to be treated as referable debts under the proposed Act and dealt withaccordingly. A council may refer an unpaid rate, charge, fee or other amount to the ChiefCommissioner for debt recovery action. After referral, the council cannot charge interest inrespect of the rates or charges and cannot take action to recover the rates or charges. The ChiefCommissioner can, however, charge interest and take debt recovery action under the proposedAct. As unpaid rates and charges will continue to be a charge on land under the Local Government


Act 1993, the amendments include provisions that require the Chief Commissioner to provideinformation to councils (for disclosure to potential land buyers) about unpaid rates and chargesthat have been referred to the Chief Commissioner for debt recovery action.

Amendments relating to tax debtsSchedule 4.21 amends the Taxation Administration Act 1996 to provide that debts payable bytaxpayers, which are currently collected by the Chief Commissioner under that Act, are treated asState debts under the proposed Act.The Taxation Administration Act 1996 is also amended:(a) to provide for a debt notice to be served on a taxpayer requiring a tax debt to be paid by a

certain date and advising the taxpayer that if the debt is not paid by that date, debt recoveryaction may be taken under the proposed Act, and

(b) to enable the Chief Commissioner to apply a refund due to a taxpayer to any grant debt orreferable debt owed by the taxpayer, and

(c) to abolish the Hardship Review Board, which is reconstituted under the proposed Act andcontinues to have functions under the Taxation Administration Act 1996, and

(d) to make other consequential and minor amendments.

Amendments relating to grant debtsSchedule 4.5 amends the First Home Owner Grant (New Homes) Act 2000 as follows:(a) to provide that if a person who was paid a first home owner grant under the First Home

Owner Grant (New Homes) Act 2000 is required to repay the grant (because the grant waspaid in error or for any other reason), that amount is treated as a grant debt for the purposesof the proposed Act,

(b) to enable the Chief Commissioner to serve on the person a debt notice requiring the grantdebt to be paid by a certain date and advising the person that if the debt is not paid by thatdate, debt recovery action may be taken under the proposed Act,

(c) to make it clear that the Chief Commissioner’s powers to write off liability for a grant debtunder that Act extend to hardship cases.

Schedule 4.17 amends the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 as follows:(a) to provide that if a person who was paid a rebate under the Payroll Tax Rebate Scheme

(Jobs Action Plan) Act 2011 is required to repay the rebate (because the rebate was paid inerror or for any other reason), that amount is treated as a rebate debt for the purposes of theproposed Act (a rebate debt is a type of grant debt),

(b) to enable the Chief Commissioner to serve on the person a debt notice requiring the rebatedebt to be paid by a certain date and advising the person that if the debt is not paid by thatdate, debt recovery action may be taken under the proposed Act,

(c) to enable the Chief Commissioner, instead of paying a rebate to a person, to apply the rebatetowards any State debt for which a debt recovery order has been made under the proposedAct, in addition to the existing option of applying it towards any payroll or other tax payableby the person,

(d) to make it clear that the Chief Commissioner’s powers to write off or remit liability for arebate debt under that Act extend to hardship cases.

Schedule 4.19 amends the Small Business Grants (Employment Incentive) Act 2015 as follows:(a) to provide that if a person who was paid a grant under the Small Business Grants

(Employment Incentive) Act 2015 is required to repay the grant (because the grant was paidin error or for any other reason), that amount is treated as a grant debt for the purposes ofthe proposed Act,


(b) to enable the Chief Commissioner to serve on the person a debt notice requiring the grantdebt to be paid by a certain date and advising the person that if the debt is not paid by thatdate, debt recovery action may be taken under the proposed Act,

(c) to enable the Chief Commissioner, instead of paying a grant to a person, to apply the granttowards any payroll or other tax payable by the person or towards any State debt for whicha debt recovery order has been made under the proposed Act,

(d) to make it clear that the Chief Commissioner’s powers to write off or remit liability for agrant debt under that Act extend to hardship cases.

Other amendmentsSchedule 4.12 amends the Law Enforcement (Powers and Responsibilities) Act 2002 as aconsequence of the proposed Act.

Contents

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Part 1 Preliminary1 Name of Act 22 Commencement 23 Definitions 24 Public authority—meaning 3

Part 2 Chief Commissioner authorised to recover State debts5 Chief Commissioner may take action to recover State debts 56 State debt—meaning 57 Referable debt—meaning 58 Tax debt—meaning 59 Grant debt—meaning 5

10 Summary of debt recovery procedures 511 Debt recovery action cannot be taken against minors 612 Debt recovery guidelines 6

Part 3 Referable debts and initiation of debt recoveryDivision 1 Debt notices13 Responsible authority may serve debt notice for State debt 814 What is a debt notice 8

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15 Revocation of debt notice 8

Division 2 Referral of debt to Chief Commissioner16 Referral of debt to Chief Commissioner 817 How referral is made 918 Information to be provided on referral 919 Revocation of referral 9

Division 3 Administrative arrangements relating to referable debts20 Debt recovery agreements 1021 Functions of responsible authority are limited after referral 1022 Interest ceases to accrue on referral 1023 Chief Commissioner may exercise functions of responsible authority 11

Division 4 Internal reviews24 Responsible authority may conduct review 1125 Debts for which internal review is available 1126 Application for internal review 1127 Circumstances in which review is to be conducted 1228 Request for additional information 1229 Mandatory suspension of debt recovery action for timely review

application 1230 Discretionary suspension of debt recovery action in other cases 1331 Actions to be taken after review 1332 Change of payment arrangements 1433 Notice of outcome of application 1434 Chief Commissioner exercising functions of responsible authority 14

Part 4 Debt recovery ordersDivision 1 Debt recovery orders35 What is a debt recovery order 1536 When order can be made—referable debts 1537 When order can be made—tax debts and grant debts 15

Division 2 Form and notice of debt recovery order38 Content of debt recovery order 1539 Service on debtor of notice of order 1640 What notice must say 1641 Final date for payment in notices 1642 Extension of final date if notice takes more than 7 days 1743 Amendment of debt recovery order 17

Part 5 Election to have matter dealt with by court—referable debts44 Election to have referable debt dealt with by court 1845 Deadline for court election 1846 Internal review to be conducted 1847 Debt recovery order to be revoked 1948 Chief Commissioner may obtain judgment for referable debt 19

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49 Chief Commissioner entitled to costs if judgment for debt is obtained from a court 19

Part 6 Debt recovery actionsDivision 1 General50 When debt recovery action is authorised 2051 Debt recovery action—meaning 2052 More than one type of debt recovery action can be taken 2053 When licence suspension action can be taken 2054 Debt recovery guidelines 20

Division 2 Principal debt recovery actions55 Property seizure order 2056 Garnishee order 2157 Registration of debt recovery order as charge on land 21

Division 3 Licence suspensions 58 Licence suspension order 2259 Suspension of relevant licence 2360 Licensee to be advised of reason for suspension 2361 Return of suspended licence 2362 No appeals against suspension under licensing Act 2363 Termination of suspension 2364 Notices 23

Division 4 Ancillary functions65 Power to require information, records and attendance 2466 Power of entry to execute property seizure order 2567 Power of person executing order or warrant to demand name and

address 25

Part 7 Time to pay and hardshipDivision 1 Time to pay68 Time to pay order 2669 Amendment of time to pay order 2670 Revocation of time to pay order 2771 Time to pay order taken to be refused 27

Division 2 Powers of Chief Commissioner in hardship cases72 Power to revoke debt recovery order (referable debts) 2773 Garnishee order refunds in case of hardship 2774 Functions of Hardship Review Board not affected 27

Division 3 Hardship Review Board75 Hardship Review Board 2776 Functions of Hardship Review Board 2877 Applications for review 2878 Review procedure 2879 Suspension of debt recovery action 28

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80 Powers of Hardship Review Board following review 2881 Disclosure of information by Hardship Review Board 2982 Refunds to be given if required by Board 29

Part 8 Suspension and cancellation of debt recovery actionDivision 1 Preliminary83 Review—meaning 30

Division 2 Suspension of debt recovery action84 Circumstances in which debt recovery action must be suspended 3085 How debt recovery action is suspended 3086 Circumstances in which debt recovery action may be resumed 3187 How debt recovery action is resumed 31

Division 3 Cancellation of debt recovery action88 Power to revoke debt recovery order 3189 Circumstances in which power may be exercised 3190 Consequences of revocation 3291 How Chief Commissioner cancels debt recovery action 3292 Debt recovery action taken to be cancelled in certain circumstances 33

Part 9 Interest and debt recovery costsDivision 1 Interest93 Interest may be charged 3494 Interest forms part of State debt 34

Division 2 Debt recovery costs95 Debt recovery costs to be paid 3496 Prescribed debt recovery costs 3497 Sheriff’s additional costs 3598 Debt recovery costs form part of State debt 35

Part 10 Payment, allocation of payments and refunds99 Disposition of money paid by or recovered from debtors 36

100 Payment of tax debts and grant debts 36101 Payment of referable debts 36102 Amounts recovered to be applied towards debt recovery costs first 36103 Allocation of recovered amounts between State debts 36104 Entitlement to refund 37105 Refunds to be paid from Consolidated Fund 37

Part 11 Administration106 Chief Commissioner to administer debt recovery action 38107 Use of name “State Debt Recovery” 38108 Employees 38109 Delegation 38110 Personal liability 38111 Registration of debt recovery orders 39

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Part 12 Access to and disclosure of information112 Disclosure of identifying information 40113 Access to information held by police, NSW government agencies and

State owned corporations 40114 Access to information held by employers 40115 Access to and use of information held by credit reporting bodies 41116 Disclosure of information 41

Part 13 Miscellaneous117 Joint and several liability 43118 Functions of responsible authority 43119 Act binds Crown 43120 Form of notices 43121 Requirement for notices to be in writing 43122 Electronic transmission of documents to Sheriff 43123 Service of notices 44124 Nature of proceedings for offences 44125 Regulations 44

Schedule 1 Referable debts 46Schedule 2 Licence suspension orders 47Schedule 3 Savings, transitional and other provisions 49Schedule 4 Consequential amendments 50

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No , 2017

A Bill for


New South Wales

An Act to make provision for the recovery of State debts; and for other purposes.

State Debt Recovery Bill 2017 [NSW]Part 1 Preliminary

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The Legislature of New South Wales enacts:

Part 1 Preliminary1 Name of Act

This Act is the State Debt Recovery Act 2017.

2 CommencementThis Act commences on a day or days to be appointed by proclamation.

3 Definitions(1) In this Act:

authorised officer means a person employed in the Public Service to assist the ChiefCommissioner in the exercise of functions under this Act who is authorised toexercise the function in relation to which the expression is used.Chief Commissioner means the Chief Commissioner of State Revenue under theTaxation Administration Act 1996.debt notice means:(a) in relation to a tax debt—a debt notice under the Taxation Administration Act

1996, or(b) in relation to a grant debt—a debt notice under the First Home Owner Grant

(New Homes) Act 2000, the Payroll Tax Rebate Scheme (Jobs Action Plan) Act2011 or the Small Business Grants (Employment Incentive) Act 2015, or

(c) in relation to a referable debt—a debt notice within the meaning of section 14.debt recovery action—see section 51.debt recovery agreement—see section 20.debt recovery costs means the debt recovery costs payable under a debt recoveryorder, being:(a) the prescribed debt recovery costs, and(b) the Sheriff’s additional costs (if any).Note. See Part 9.debt recovery guidelines—see section 12.debt recovery order means an order under section 35.debtor means a person who:(a) is liable to pay a tax debt, a grant debt or a referable debt under a debt notice, or(b) is or may be liable to pay a State debt.garnishee order means an order under section 56.grant debt—see section 9.hardship review—see section 76.Hardship Review Board means the Hardship Review Board constituted under Part 7.identifying information—see section 112.internal review means a review under Division 4 of Part 3.licence authority, for a relevant licence, means the person specified in Column 2 ofSchedule 2 opposite the relevant licence concerned.licence suspension order means an order under section 58.licensee means the holder of a relevant licence.

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licensing Act means an Act under which a relevant licence is granted or issued (asmentioned in Schedule 2).pay a debt or amount means to pay the debt or amount in full by its due date and, ifpayment by instalments is permitted under this Act, includes to pay each instalmentin full by its due date.personal information means personal information under the Privacy and PersonalInformation Protection Act 1998 or personal information that is health informationunder the Health Records and Information Privacy Act 2002.prescribed debt recovery costs means the debt recovery costs prescribed undersection 96.property seizure order means an order under section 55.public authority—see section 4.referable debt—see section 7.referral date in relation to a referable debt means the date on which the referable debtis referred by the responsible authority to the Chief Commissioner for the making ofa debt recovery order under this Act.referring officer means:(a) in relation to a referable debt referred to in Schedule 1, the person specified in

Column 2 of that Schedule opposite the referable debt concerned or a delegateof that person, or

(b) in relation to any other referable debt, any person authorised under a debtrecovery agreement relating to the referable debt to exercise the functions of areferring officer under this Act.

relevant licence means a licence, certificate, permit or other authority of a kindspecified in Schedule 2.responsible authority for a referable debt means the public authority to which thereferable debt is payable.Sheriff’s additional costs means the costs payable in respect of the Sheriff undersection 97.State debt—see section 6.statutory internal review means any review or other procedure that is declared byanother Act to be a statutory internal review for the purposes of this Act.tax debt—see section 8.the State means the Crown within the meaning of the Crown Proceedings Act 1988and includes the Chief Commissioner.time to pay order means an order under section 68.unpaid debt includes a debt that has not been paid in full.vulnerable person means a person who has a mental illness, has an intellectualdisability or cognitive impairment, is homeless, is experiencing acute economichardship or has a serious addiction to drugs, alcohol or volatile substances.Note. The Interpretation Act 1987 contains definitions and other provisions that affect theinterpretation and application of this Act.

(2) Notes included in this Act do not form part of this Act.

4 Public authority—meaning(1) In this Act, a public authority means any public or local authority constituted by or

under an Act, a Public Service agency or a NSW Government agency.

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(2) A public authority includes:(a) a body constituted or established by or under an Act of New South Wales,

whether or not it represents the Crown, and(b) a person exercising functions on behalf of a public authority, and(c) a wholly-owned subsidiary (within the meaning of the Corporations Act 2001

of the Commonwealth) of one or more public authorities, and(d) any person or body declared by the regulations to be a public authority for the

purposes of this Act.(3) A public authority does not include a State owned corporation, unless it is declared

by the regulations to be a public authority for the purposes of this Act.(4) A public authority does not include any person or body excluded by the regulations.(5) In this Act, a reference to a fee, charge or other amount payable to a public authority

includes a reference to a fee, charge or other amount that is charged or administeredby the public authority and which, on recovery or payment, is payable to theConsolidated Fund.

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State Debt Recovery Bill 2017 [NSW]Part 2 Chief Commissioner authorised to recover State debts

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Part 2 Chief Commissioner authorised to recover State debts5 Chief Commissioner may take action to recover State debts

The Chief Commissioner may take debt recovery action as authorised by this Act forthe purpose of recovering a State debt.

6 State debt—meaningA State debt is any of the following:(a) a referable debt,(b) a tax debt,(c) a grant debt.

7 Referable debt—meaning(1) A referable debt means:

(a) a fee, charge or other amount payable that is specified in Schedule 1, or(b) a fee, charge or other amount that is declared to be a referable debt by order

under subsection (2).(2) The Chief Commissioner may, by order published on the NSW legislation website,

declare any specified kind of fee, charge or other amount payable to the State or aspecified public authority to be a referable debt.

(3) Sections 40 and 41 of the Interpretation Act 1987 apply in relation to an order undersubsection (2) in the same way as they apply to a statutory rule.

(4) A referable debt does not include:(a) a fine (within the meaning of the Fines Act 1996), or(b) an amount of a kind excluded by the regulations.

8 Tax debt—meaningA tax debt means a tax debt under the Taxation Administration Act 1996.

9 Grant debt—meaningA grant debt means:(a) a grant debt under the First Home Owner Grant (New Homes) Act 2000, or(b) a rebate debt under the Payroll Tax Rebate Scheme (Jobs Action Plan) Act

2011, or(c) a grant debt under the Small Business Grants (Employment Incentive) Act

2015.

10 Summary of debt recovery procedures(1) Generally, the procedure for recovery of a referable debt is as follows:

(a) the responsible authority for the referable debt may serve a debt notice for thereferable debt on the debtor (see Part 3),

(b) if the referable debt is not paid within 7 days of the due date specified in thedebt notice, the responsible authority for the referable debt may refer the debtto the Chief Commissioner for the making of a debt recovery order under thisAct,

(c) the Chief Commissioner may then make a debt recovery order against thedebtor (see Part 4),

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(d) if the referable debt is not paid within 7 days of the due date specified in thenotice of debt recovery order, the Chief Commissioner is authorised to takedebt recovery action in respect of the debt under Part 6,

(e) the types of debt recovery action that can be taken are specified in Part 6.(2) Generally, the procedure for recovery of a tax debt or grant debt is as follows:

(a) the Chief Commissioner may serve a debt notice for the tax debt or grant debton the debtor under the legislation under which the debt is incurred,

(b) if the debt is not paid within 7 days of the due date specified in the debt notice,the Chief Commissioner may then make a debt recovery order under this Act(see Part 4),

(c) if the debt is not paid within 7 days of the due date specified in the notice ofdebt recovery order, the Chief Commissioner is authorised to take debtrecovery action in respect of the debt under Part 6,

(d) the types of debt recovery action that can be taken are specified in Part 6.(3) For referable debts, at various stages of the debt recovery process the debtor is given

an opportunity:(a) to obtain an internal review of the decision to recover the debt (see Part 3), or(b) to elect to have the matter dealt with by a court (see Part 5), or(c) to apply for hardship relief (see Part 7).

(4) For tax debts and grant debts, an objection or review procedure is available under thelegislation under which those debts are incurred. Those Acts also make provision forhardship relief.

(5) For all State debts, the debtor may apply for a time to pay order (see Part 7).(6) This section is a summary of debt recovery procedures and does not affect the

provisions of this or any other Act that it summarises.

11 Debt recovery action cannot be taken against minors(1) Despite any other provision of this Act, the taking of debt recovery action in respect

of a State debt is not authorised if:(a) the debtor is a minor, or(b) the State debt was incurred when the debtor was a minor.

(2) If the Chief Commissioner ascertains that a debtor in relation to a State debt is aminor, the Chief Commissioner must revoke any debt recovery order made inrelation to that State debt.

(3) This section does not prevent the taking of debt recovery action against a person whois jointly and severally liable with a minor for a State debt.Note. Section 21 (1) of the Interpretation Act 1987 defines a minor as an individual who isunder the age of 18 years.

12 Debt recovery guidelines(1) The Minister may, by order, make guidelines (debt recovery guidelines) with respect

to the following:(a) the exercise by the Chief Commissioner of the Chief Commissioner’s

functions under this Act, including the following:(i) the making of debt recovery orders, and the taking of debt recovery

action, in relation to vulnerable persons,(ii) the circumstances in which licence suspension orders may be made,

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(iii) payment allocation between multiple State debts,(b) the exercise, by the Commissioner of Fines Administration under the Fines

Act 1996, of the Commissioner’s functions under that Act with respect to Statedebts.

(2) The Minister is to consult with the Attorney General about the debt recoveryguidelines.

(3) The Minister is required to make the debt recovery guidelines public.(4) The Chief Commissioner, and the Commissioner of Fines Administration under the

Fines Act 1996, are required to comply with the debt recovery guidelines.(5) The debt recovery guidelines must not be inconsistent with this Act or the

regulations.

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State Debt Recovery Bill 2017 [NSW]Part 3 Referable debts and initiation of debt recovery

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Part 3 Referable debts and initiation of debt recoveryNote. This Part applies only to referable debts. It sets out the steps that are preliminary to the making of adebt recovery order under Part 4. This includes provisions which require the responsible authority for thereferable debt to serve on a debtor a debt notice for the referable debt before referring it to the ChiefCommissioner for debt recovery action. For tax debts and grant debts, debt notices are issued by the ChiefCommissioner under the legislation under which those debts are incurred.

Division 1 Debt notices13 Responsible authority may serve debt notice for State debt

A responsible authority for any referable debt that is unpaid may serve a debt noticeon the person by whom the referable debt is payable.

14 What is a debt notice(1) A debt notice is a notice to the effect that the person to whom it is directed is required

to pay a specified referable debt by a date specified in the notice.(2) The date must be a date that is at least 21 days after the debt notice is served on the

person.(3) A debt notice must specify particulars of the referable debt, including any particulars

required to be included in the debt notice by any other Act.(4) The debt notice must advise the person to whom it is directed:

(a) that, if the person does not pay the debt in full by the date specified forpayment, the matter may be referred to the Chief Commissioner to take debtrecovery action under this Act and debt recovery costs may become payableby the person, and

(b) of the review options that are available in relation to the decision to recoverthe referable debt, and

(c) if the person can seek a time to pay order in respect of the referable debt, howan application for a time to pay order should be made.

(5) A debt notice may include any other information that the responsible authorityconsiders it appropriate to include.

(6) A notice in relation to a referable debt is taken to be a debt notice if another Actdeclares that notice to be a debt notice for the purposes of this Act.

15 Revocation of debt notice(1) The responsible authority for a referable debt may revoke a debt notice.(2) The responsible authority must not revoke a debt notice after the matter has been

referred to the Chief Commissioner for the making of a debt recovery order, unlessthe referral is first revoked.

Division 2 Referral of debt to Chief Commissioner16 Referral of debt to Chief Commissioner

(1) A responsible authority for a referable debt may refer the referable debt to the ChiefCommissioner for the making of a debt recovery order if:(a) the responsible authority has served a debt notice for the referable debt on the

person by whom the referable debt is payable, and(b) the referable debt has not been paid at the end of 7 days after the date for

payment specified in the debt notice, and

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(c) the referable debt remains unpaid.(2) A responsible authority for a referable debt may also refer the referable debt to the

Chief Commissioner for the making of a debt recovery order if:(a) the responsible authority receives an application for time to pay in relation to

the referable debt, and(b) the debt recovery agreement between the Chief Commissioner and the

responsible authority permits the responsible authority to refer time to paymatters to the Chief Commissioner.

(3) A responsible authority is not to refer a referable debt to the Chief Commissioner ifthe responsible authority is conducting an internal review of the referable debt andthe review is not complete.

17 How referral is made(1) A referral is to be made by a referring officer acting on behalf of the responsible

authority.(2) The referring officer may refer a referable debt to the Chief Commissioner for the

making of a debt recovery order by giving the Chief Commissioner notice in writingof the referral.

(3) The referral is to be made in accordance with any debt recovery agreement relatingto the referable debt.

(4) Subject to subsection (2), the referral may be made by post, document exchange,facsimile transmission or other electronic transmission.

18 Information to be provided on referral (1) A referring officer must, for the purpose of enabling the taking of debt recovery

action under this Act, provide the following information to the Chief Commissionerin relation to any referable debt that is referred to the Chief Commissioner:(a) identifying information about the person by whom the debt is payable,(b) particulars of the debt, including any particulars required to be provided under

a debt recovery agreement,(c) whether an internal review has been conducted in relation to the referable debt,(d) any other information the referring officer is required to provide under any

other Act or law,(e) any other information of a kind prescribed by the regulations.

(2) A requirement to provide identifying information is a requirement to provide somuch of that identifying information as is known to the referring officer.

19 Revocation of referral(1) A referring officer may at any time, by notice in writing to the Chief Commissioner,

revoke the referral of a referable debt.(2) The Chief Commissioner is not to make a debt recovery order in relation to a

referable debt if, before an order is made, the referring officer revokes the referral.Note. The Chief Commissioner must revoke a debt recovery order made in relation to areferable debt if the referral is revoked.

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Division 3 Administrative arrangements relating to referable debts20 Debt recovery agreements

(1) The Chief Commissioner may enter into an agreement with a public authority (a debtrecovery agreement) about the taking of debt recovery action under this Act inrespect of fees, charges or other amounts payable to the public authority.

(2) A debt recovery agreement may make provision for any or all of the following:(a) the referral of fees, charges or other amounts to the Chief Commissioner for

the taking of debt recovery action under this Act,(b) the exercise by the Chief Commissioner of any of the public authority’s

functions in respect of the collection and recovery of fees, charges or otheramounts payable to the public authority (including functions of the publicauthority under this Act),

(c) the payment of amounts recovered to the public authority, including provisionfor recovery of overpayments,

(d) the fees to be charged by the Chief Commissioner for the taking of debtrecovery action under this Act, and the deduction of those fees from amountsrecovered,

(e) other ancillary or related matters.(3) A debt recovery agreement must not be inconsistent with this Act.(4) A debt recovery agreement is subject to the debt recovery guidelines.(5) The Chief Commissioner may decline to take debt recovery action in respect of any

referable debt that is not the subject of a debt recovery agreement.

21 Functions of responsible authority are limited after referral(1) A responsible authority cannot do any of the following in respect of a referable debt

after the referable debt is referred to the Chief Commissioner for debt recovery actionunder this Act:(a) take or maintain proceedings to recover the referable debt,(b) accept an amount in or towards payment of the referable debt,(c) enter into any agreement with a person regarding payment of the referable

debt,(d) write off, waive payment of or reduce the referable debt or any accrued

interest.(2) Subsection (1) applies on and from the referral date.(3) Subsection (1) does not affect the validity of anything done by the responsible

authority before the referral date.(4) Subsection (1) ceases to apply if the responsible authority revokes the referral of the

referable debt to the Chief Commissioner.(5) This section is subject to the provisions of any debt recovery agreement between the

responsible authority and the Chief Commissioner.(6) This section does not limit any function of the Chief Commissioner in respect of the

referable debt (whether under this Act or under a debt recovery agreement).

22 Interest ceases to accrue on referral(1) A responsible authority is not entitled to charge interest on a referable debt on or after

the referral date for the referable debt.

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(2) Subsection (1) ceases to apply if the referral is revoked. However, the responsibleauthority cannot charge interest for the period between the referral date and the datethe referral is revoked.

(3) This section applies despite the provisions of any Act or law or agreement underwhich the responsible authority charges interest on a referable debt.

(4) This section does not affect the charging of interest on a referable debt for whichjudgment has been given by a court.

(5) This section does not affect Part 9.Note. A referable debt, after it is referred to the Chief Commissioner, accrues interest underPart 9 if the debt is not paid by the due date for payment specified in a notice of debt recoveryorder. Judgment debts are charged with interest as provided for by the Civil Procedure Act2005.

23 Chief Commissioner may exercise functions of responsible authority(1) The Chief Commissioner may, if authorised to do so by a debt recovery agreement,

exercise on behalf of a responsible authority any of the functions of the responsibleauthority under this Act.

(2) A reference in this Act to the Chief Commissioner acting on behalf of a responsibleauthority is a reference to the Chief Commissioner exercising functions on behalf ofthe responsible authority as authorised by a debt recovery agreement.

Division 4 Internal reviewsNote. For grant debts, an objection and review procedure is available under the Act under which that debt isincurred.For tax debts, an objection and review procedure is available under Part 10 of the Taxation AdministrationAct 1996.

24 Responsible authority may conduct review(1) The responsible authority for a referable debt may conduct a review of the referable

debt.(2) A responsible authority may conduct a review under this Division:

(a) if an application for a review is made by or on behalf of the person served witha debt notice for the referable debt, or

(b) on the initiative of the responsible authority.(3) A review under this Division is an internal review.

25 Debts for which internal review is available(1) An internal review is available in respect of any referable debt for which a debt notice

has been served, other than an excluded debt.(2) Each of the following debts is an excluded debt:

(a) a referable debt for which there is a statutory internal review,(b) any other referable debt that is declared by an Act to be an excluded debt for

the purposes of this Division.Note. For ambulance fees, a statutory internal review is available under Part 6 of Chapter 5Aof the Health Services Act 1997.

26 Application for internal review(1) An application for an internal review may be made by or on behalf of a person if the

person is served with a debt notice for a referable debt.

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(2) An application for an internal review:(a) is to be made in writing to the responsible authority for the referable debt, and(b) is to include the mailing address of the applicant and the grounds on which the

review is sought (including supporting information or evidence).(3) An application for an internal review may be made even if:

(a) a debt recovery order has been made against the person in relation to thereferable debt, or

(b) the whole or part of the referable debt has been paid.(4) An application for an internal review may be made to the Chief Commissioner if a

debt recovery order has been made for the referable debt or if the ChiefCommissioner served the debt notice on behalf of the responsible authority.

(5) The Chief Commissioner is to refer the application to the responsible authority,unless the Chief Commissioner is conducting the review on behalf of the responsibleauthority.

(6) An application for an internal review may be made no later than the date specifiedfor payment in a debt recovery order relating to that referable debt.

(7) For the purposes of this Act, a person duly applies for an internal review if the personapplies for the internal review in accordance with this section.

(8) The regulations may make provision for or with respect to applications for internalreviews.

27 Circumstances in which review is to be conducted(1) If a person duly applies for an internal review, the responsible authority must review

the decision to recover the referable debt.(2) A responsible authority is not required to conduct an internal review:

(a) if an internal review has already been conducted in relation to the referabledebt under this Division, or

(b) if the applicant has failed to provide sufficient supporting information orevidence to conduct the review, or

(c) in such other circumstances as may be prescribed by the regulations.(3) The responsible authority may determine the procedure for an internal review.

28 Request for additional information(1) Before or during the conduct of an internal review, the responsible authority may, by

notice in writing served on an applicant, request additional information from theapplicant.

(2) The additional information must be provided by the applicant to the responsibleauthority within 14 days of service of the request.

(3) If the information is not provided within the time specified, the responsible authority:(a) may refuse to conduct, or may terminate, an internal review, or(b) may conduct the internal review without that information.

29 Mandatory suspension of debt recovery action for timely review application(1) If an application for an internal review is made before the earliest referral date for the

referable debt, the following applies during the review period:

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(a) the responsible authority must not refer the referable debt to the ChiefCommissioner for the making of a debt recovery order,

(b) the requirement to pay the referable debt under the debt notice is suspended.(2) The earliest referral date is the date that is 7 days after the due date for payment of

the referable debt specified in the debt notice for the referable debt.(3) The review period is the period starting on (and including) the day on which the

application is received by the responsible authority and ending on (and including) theday on which notice of the outcome of the review application is served on the personwho sought the review.Note. Notice served by post is taken to be served on the person 7 days after it is sent, unlessthe person establishes otherwise.

(4) After conducting the review or deciding not to conduct the review, the responsibleauthority must extend the time to pay the referable debt by setting a new due date thatis at least 7 days after the end of the review period.

(5) Subsection (4) does not apply if:(a) the responsible authority decides to withdraw the debt notice for the referable

debt, or(b) the due date for the referable debt falls more than 7 days after the end of the

review period.

30 Discretionary suspension of debt recovery action in other casesA responsible authority that conducts an internal review on an application made aftera referable debt has been referred to the Chief Commissioner for the making of a debtrecovery order may, at its discretion, request the Chief Commissioner to suspenddebt recovery action in respect of the referable debt.

31 Actions to be taken after review(1) After conducting an internal review, the responsible authority may:

(a) confirm the debt notice, with or without changing the payment arrangementsfor the referable debt, or

(b) revoke the debt notice.(2) The responsible authority must change the payment arrangements for a referable debt

by reducing the amount payable if the amount of the debt was overstated on the debtnotice.

(3) The responsible authority must change the payment arrangements for a referable debtin any other circumstances required by this Act or the regulations.

(4) The responsible authority must revoke the debt notice:(a) if the applicant is not liable for the referable debt (including if the issue of the

debt notice involved a mistake of identity), or(b) in any circumstances prescribed by the regulations.

(5) If the responsible authority revokes a debt notice, the responsible authority must, ifthe matter has already been referred to the Chief Commissioner for the making of adebt recovery order, revoke the referral.

(6) If a debt notice is revoked because of a mistake of identity, the responsible authoritymay serve a new debt notice for the referable debt on a person who is liable forpayment of the debt.

(7) The regulations may provide for other circumstances in which a new debt notice canbe served.

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32 Change of payment arrangements(1) The responsible authority may, after conducting a review under this Division, change

the payment arrangements for a referable debt by:(a) reducing the amount payable, or(b) extending the time to pay, or(c) permitting the debt to be paid by instalments or reducing instalments.

(2) The responsible authority must change the payment arrangements if required to doso by this Division.

(3) Otherwise, a decision to change the payment arrangements is at the discretion of theresponsible authority.

(4) The responsible authority changes the payment arrangements for a referable debt byserving notice in writing of the change on the person who has been served with a debtnotice for the referable debt.

(5) Any debt notice served on the person before notice of the change is taken to beamended in accordance with the changed payment arrangements.

(6) If the responsible authority permits payment of a referable debt by instalments andan instalment of the referable debt is not paid by a due date for payment of theinstalment, the remaining instalments immediately become payable.

(7) The responsible authority must not change payment arrangements for a referabledebt after the referable debt has been referred to the Chief Commissioner for themaking of a debt recovery order, unless the referral is first revoked.Note. The Chief Commissioner must withdraw a debt recovery order made in relation to areferable debt if the referral is revoked.

33 Notice of outcome of application(1) The responsible authority is to give an applicant for an internal review notice in

writing of the outcome of the application as soon as practicable after the review iscompleted.

(2) A reference in this Act to the outcome of an application includes a reference to adecision not to conduct a review on an application.

34 Chief Commissioner exercising functions of responsible authority(1) A reference in this Division to the responsible authority includes a reference to the

Chief Commissioner acting on behalf of the responsible authority.(2) If the Chief Commissioner conducts an internal review on behalf of a responsible

authority, a requirement to revoke a referral of a referable debt to the ChiefCommissioner is satisfied if the Chief Commissioner revokes the debt recovery ordermade as a result of that referral.

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State Debt Recovery Bill 2017 [NSW]Part 4 Debt recovery orders

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Part 4 Debt recovery ordersNote. A debt recovery order is the pre-cursor to the taking of debt recovery action under Part 6.

Division 1 Debt recovery orders35 What is a debt recovery order

(1) The Chief Commissioner may make an order for the recovery of a State debt (a debtrecovery order).

(2) A single order may be made for the recovery of 2 or more State debts payable by aperson.

(3) A debt recovery order may be made in the absence of, and without notice to, thedebtor.

(4) The Chief Commissioner may make, but is not required to make, a debt recoveryorder if a State debt to which it is to apply has previously been the subject of a debtrecovery order in respect of which any debt recovery action has been taken.

36 When order can be made—referable debts(1) The Chief Commissioner may make a debt recovery order in respect of a referable

debt if the responsible authority for the referable debt refers the referable debt to theChief Commissioner for the making of a debt recovery order.

(2) The Chief Commissioner is not required to inquire into whether this Act authorisesa matter to be referred to the Chief Commissioner for the making of a debt recoveryorder.

(3) If the Chief Commissioner serves a debt notice in relation to a referable debt onbehalf of a responsible authority, it is not necessary for the debt to be referred to theChief Commissioner for the making of a debt recovery order.

(4) However, the Chief Commissioner is not to make a debt recovery order unless thematter could have been referred to the Chief Commissioner if the responsibleauthority had served the debt notice.

37 When order can be made—tax debts and grant debtsThe Chief Commissioner may make a debt recovery order in respect of a tax debt orgrant debt if:(a) the person by whom the debt is payable has been served with a debt notice for

the State debt, and(b) the debtor does not pay the State debt within 7 days of the time for payment

specified in the notice, and(c) the State debt remains unpaid.

Division 2 Form and notice of debt recovery order38 Content of debt recovery order

A debt recovery order must specify the following matters:(a) the debtor’s name and address,(b) the debtor’s date of birth (if known),(c) a description of the matter in respect of which the State debt is payable,(d) the date or dates on which the State debt became payable under the debt notice,

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(e) the amount required to be paid, being the amount of the State debt that remainsto be paid, together with specified debt recovery costs.

39 Service on debtor of notice of orderAs soon as practicable after a debt recovery order is made, the Chief Commissioneris to serve notice of the order on the debtor.

40 What notice must say(1) The notice of a debt recovery order must inform the debtor of the following:

(a) that the order has been made,(b) that the debtor has until the final date specified in the notice to pay the State

debt and debt recovery costs specified in the notice,(c) that, if the payment is not made by that final date, debt recovery action will be

taken against the debtor to recover the State debt in accordance with this Act,(d) that, if the payment is not made by that final date, further debt recovery costs

will be payable (indicating, except as provided by subsection (2), the amountof those costs and the circumstances in which they are payable),

(e) of the interest that is payable or that may become payable on the State debt ifit is not paid by that final date,

(f) of the types of debt recovery actions that can be taken under this Act, includinglicence suspension,

(g) of the review options that are available relating to the debt recovery order,including time to pay and hardship,

(h) of any special arrangements for vulnerable persons,(i) that, if the State debt is a referable debt, the person can elect to have the matter

dealt with by a court,(j) that, if the person elects to have the matter dealt with by a court and the

judgment of the court is favourable to the Chief Commissioner, the personmay be required to pay the State’s costs in the proceedings,

(k) that, if the person is the holder of a relevant licence and is not financially ableto satisfy the State debt, the person should provide evidence to the ChiefCommissioner that the person is not financially able to satisfy the State debt,in order to avoid licence suspension.

(2) The notice of a debt recovery order may (but need not) contain information relatingto the Sheriff’s additional costs.

(3) The inclusion in the notice of additional information and directions for the assistanceor guidance of the person on whom it is served does not affect the validity of thenotice.

41 Final date for payment in notices(1) The final date for payment in a notice of a debt recovery order must be at least

21 days after it is served on the person.(2) Accordingly, a notice that is posted may specify a date that is at least 28 days after

the notice of the debt recovery order is posted as the final date for making thepayment concerned.

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invalid merely because it specifies as the final date a date that is less than 21 daysafter it was served on the person.

(2) In such a case, however, the final date is extended to a date that is 21 days after thenotice was served and the notice is taken to specify that date as the final date.

43 Amendment of debt recovery order(1) The Chief Commissioner may, on the application of the person liable to pay a State

debt or on the Chief Commissioner’s own initiative, amend a debt recovery order tocorrect an error.

(2) An amendment is to be made by notice in writing served on the debtor in the sameway as the notice of the debt recovery order.

(3) An amendment cannot increase the amount payable under the order.(4) The Chief Commissioner must give the debtor written notice of the amendment as

soon as practicable after amending the debt recovery order.(5) An amendment made to a debt recovery order does not affect the validity of anything

done before that amendment in relation to the State debt.

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State Debt Recovery Bill 2017 [NSW]Part 5 Election to have matter dealt with by court—referable debts

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44 Election to have referable debt dealt with by court(1) A debtor who is served with notice of a debt recovery order for a referable debt may,

by notice in writing to the Chief Commissioner, elect to have the referable debt dealtwith by a court.

(2) A person cannot make that election if judgment for the debt has already beenobtained from a court.

45 Deadline for court election(1) An election to have a referable debt dealt with by a court is to be made before the

deadline for a court election.(2) For the purposes of this Act, the deadline for a court election is:

(a) the date for payment of the referable debt specified in a debt recovery order, or(b) the date that is 28 days after the date notice of the outcome of an internal

review or a statutory internal review in relation to the referable debt is servedon the person,

whichever is the later.(3) The Chief Commissioner may, by notice in writing to a debtor, accept an election

made after the deadline for a court election if:(a) the Chief Commissioner has not yet commenced debt recovery action in

respect of the referable debt, or(b) the Chief Commissioner is satisfied that the debtor was not aware that a debt

recovery order had been made, but only if the election is made within areasonable time after service of the debt recovery order, or

(c) the Chief Commissioner is satisfied that the debtor was hindered by accident,illness, misadventure or other cause from taking action in relation to the debtrecovery order, but only if the election is made within a reasonable time afterthe person ceased being so hindered.

(4) For the purposes of this Act, a debtor duly elects to have a referable debt dealt withby a court if:(a) the debtor makes an election to have the referable debt dealt with by a court on

or before the deadline for a court election, or(b) the debtor makes an election to have the referable debt dealt with by a court

after the deadline for a court election and the Chief Commissioner accepts theelection under this section.

(5) An election is made when notice of the election is served on the Chief Commissioner.

46 Internal review to be conducted(1) If a debtor duly elects to have a referable debt dealt with by a court, and an internal

review has not been conducted in relation to the referable debt, the ChiefCommissioner is to arrange for an internal review to be conducted.

(2) The Chief Commissioner must not take proceedings in a court for the recovery of thereferable debt unless the debt notice for the referable debt is confirmed following thatreview.

(3) This section applies only if an internal review is available in respect of the referabledebt.

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47 Debt recovery order to be revoked(1) If a debtor duly elects to have a referable debt dealt with by a court, the Chief

Commissioner must revoke the debt recovery order relating to that referable debt tothe extent that it relates to that referable debt.

(2) This section does not prevent the Chief Commissioner from making a further debtrecovery order if the Chief Commissioner obtains judgment against the person forpayment of the debt, or any part of the debt, from a court of competent jurisdiction.

48 Chief Commissioner may obtain judgment for referable debt(1) The Chief Commissioner may take proceedings in a court of competent jurisdiction

to recover a referable debt that has been referred to the Chief Commissioner as a debtowed to the Chief Commissioner.

(2) If the Chief Commissioner obtains judgment for the debt, the Chief Commissionermay:(a) make a debt recovery order for the amount for which judgment was obtained

(including any costs payable under the judgment), and(b) take debt recovery action under that order in respect of the amount in the

circumstances authorised by this Act.(3) If the Chief Commissioner makes a debt recovery order in respect of the debt, the

Chief Commissioner cannot take action for the enforcement of the judgment underPart 8 of the Civil Procedure Act 2005 unless the debt recovery order is revoked.

(4) Subsection (3) does not limit the Chief Commissioner’s functions under Part 6.

49 Chief Commissioner entitled to costs if judgment for debt is obtained from a court(1) If a debtor duly elects to have a referable debt dealt with by a court, and the Chief

Commissioner obtains a judgment from a court in the matter that is favourable to theChief Commissioner, the court is to award the Chief Commissioner costs in respectof the claim unless it appears to the court that some other order should be made as tothe whole or part of the costs.

(2) An order or judgment is favourable to the Chief Commissioner if it requires thedebtor to pay to the Chief Commissioner the whole of the amount specified in thedebt notice or such part of that amount that has not yet been paid (disregarding anyamount awarded by the court for interest or costs).

(3) This section does not apply to a debt notice that is revoked.

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State Debt Recovery Bill 2017 [NSW]Part 6 Debt recovery actions

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Part 6 Debt recovery actionsDivision 1 General50 When debt recovery action is authorised

The Chief Commissioner is authorised to take debt recovery action in respect of aState debt only if:(a) the Chief Commissioner makes a debt recovery order in relation to the State

debt and serves notice of the order on the debtor, and(b) the debtor does not pay the State debt as required by the notice, and(c) the State debt remains unpaid 7 days after the due date specified in the notice.

51 Debt recovery action—meaningThe Chief Commissioner takes debt recovery action by exercising any of thefunctions conferred on the Chief Commissioner by this Part.

52 More than one type of debt recovery action can be takenThe Chief Commissioner may take any or all, or any combination, of debt recoveryactions, subject to this Act.

53 When licence suspension action can be taken(1) Debt recovery action may be taken against a debtor under Division 3 only if the Chief

Commissioner is authorised to take debt recovery action under this Act and issatisfied that:(a) debt recovery action is not available under Division 2 to recover the State debt,

or(b) debt recovery action under Division 2 has not been effective to recover the

State debt.(2) Debt recovery action is not to be taken against a debtor under Division 3 if:

(a) it appears to the Chief Commissioner that the debtor is a vulnerable person, or(b) the Chief Commissioner is satisfied, on the basis of evidence provided by the

debtor, that the debtor is not financially able to satisfy the State debt.

54 Debt recovery guidelinesThe Chief Commissioner’s functions under this Part are subject to the debt recoveryguidelines.

Division 2 Principal debt recovery actions55 Property seizure order

(1) The Chief Commissioner may make an order (a property seizure order) for theseizure of the property of a debtor for the purpose of recovering the State debtpayable by the debtor.Note. The Interpretation Act 1987 defines property to include land as well as personalproperty.

(2) A property seizure order is to be directed to the Sheriff and provided to the Sheriffby the Chief Commissioner for execution.

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(3) A property seizure order operates as a writ for the levy of property issued by theLocal Court under Part 8 of the Civil Procedure Act 2005 and, for that purpose, theChief Commissioner is taken to be the judgment creditor.

(4) If the Sheriff is required to execute a property seizure order and a writ of executionissued by a court, or to execute more than one property seizure order, priority to theirexecution is to be given in the order in which they are received by the Sheriff, subjectto subsection (5).

(5) The Chief Commissioner may direct the Sheriff to give priority to a property seizureorder over another property seizure order, regardless of the order in which they arereceived by the Sheriff.

(6) A property seizure order under the Fines Act 1996 takes priority over a propertyseizure order under this Act.

(7) The Sheriff is to return a property seizure order to the Chief Commissioner if theorder has not been executed within 12 months after it was made or if the Sheriff issatisfied that the order is not capable of execution. The Chief Commissioner is tocancel an order so returned, but nothing in this subsection prevents the making of afurther order in the matter.

(8) The Sheriff or other person executing a property seizure order is to cease executingthe order if the order is revoked by the Chief Commissioner.

(9) A property seizure order remains in force until revoked under this Act.

56 Garnishee order(1) The Chief Commissioner may make an order (a garnishee order) that all debts due

and accruing to a debtor from any person specified in the order are attached for thepurposes of satisfying the State debt payable by the debtor (including an orderexpressed to be for the continuous attachment of the wage or salary of the debtor).

(2) A garnishee order operates as a garnishee order made by the Local Court under Part 8of the Civil Procedure Act 2005 and, for that purpose:(a) the Chief Commissioner is taken to be the judgment creditor, and(b) an instalment order under section 107 of that Act includes an order under this

Act by the Chief Commissioner for the payment of a State debt by instalments.(3) A garnishee order is sufficiently served on a corporation if the order is transmitted

electronically to the corporation and received through an information systemdesignated by or on behalf of the corporation as the system to be used for the purposeof receiving the order.

(4) An order served electronically pursuant to subsection (3):(a) if served after 5 pm on any day—is taken (subject to paragraph (b)) to have

been served on the next day, and(b) if served on a Saturday, Sunday or public holiday—is taken to have been

served on the next day that is not a Saturday, Sunday or public holiday.(5) A garnishee order remains in force until revoked under this Act.

57 Registration of debt recovery order as charge on land(1) The Chief Commissioner may apply to the Registrar-General for registration of a

debt recovery order in relation to any land owned by the debtor (including any landowned jointly with another person).

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(2) An application may not be made under this section unless the amount payable underthe order (or the total amount payable under the orders) to which the applicationrelates exceeds $1,000 or such other amount as is prescribed by the regulations.

(3) An application under this section must define the land to which it relates.(4) The Registrar-General must, on application under this section and lodgment of a

copy of the debt recovery order, register the order in relation to the land in suchmanner as the Registrar-General thinks fit.

(5) There is created by force of this section, on the registration of the order, a charge onthe land in relation to which the order is registered to secure the payment to the ChiefCommissioner of the amount payable under the order.

(6) Such a charge ceases to have effect in relation to the land:(a) when the Registrar-General registers the cancellation of the charge on the

application of the Chief Commissioner, or(b) on the sale or other disposition of the property with the consent of the Chief

Commissioner, or(c) on the sale of the land to a purchaser in good faith for value who, at the time

of the sale, has no notice of the charge,whichever first occurs.

(7) Such a charge is subject to every charge or encumbrance to which the land wassubject immediately before the order was registered and, in the case of land under theprovisions of the Real Property Act 1900, is subject to every prior mortgage, lease orother interest recorded in the Register kept under that Act.

(8) Such a charge is not affected by any change of ownership of the land, except asprovided by subsection (6).

(9) A person who purchases or otherwise acquires land after the registration of thecharge is, for the purposes of subsection (6), taken to have notice of the charge if:(a) the provisions of any law of the State provide for the registration of title to, or

charges over, land of the kind to which the charge applies, and(b) the charge is registered in accordance with that law.

(10) If such a charge relates to land under the provisions of the Real Property Act 1900,the charge has no effect until it is registered under that Act.

Division 3 Licence suspensions 58 Licence suspension order

(1) The Chief Commissioner may make an order (a licence suspension order) directinga licence authority to suspend a relevant licence held by a debtor.

(2) The Chief Commissioner is to serve notice of the order on the licence authority.(3) A licence suspension order may specify the period during which it has effect, in

which case it ceases to have effect at the end of that period.(4) In any other case, a licence suspension order remains in force until it is revoked under

this Act.(5) The Chief Commissioner may revoke a licence suspension order by giving notice in

writing of the revocation to the licence authority.(6) A second or subsequent licence suspension order may be made in relation to the same

relevant licence and State debt.

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59 Suspension of relevant licence(1) A licence authority must give effect to a licence suspension order by suspending the

relevant licence that is specified in the order.(2) The licence authority is to suspend the licence by notice served on the licensee.(3) The licence authority is not required to give the licensee prior notice of the

suspension or an opportunity to be heard about whether the licence should besuspended.

(4) The suspension has effect on service of the notice or a later date specified in thenotice, until the suspension is terminated.

(5) This section has effect despite the provisions of any other Act.(6) The power conferred by this section is in addition to, and does not limit or displace,

a provision of the licensing Act or any other Act that authorises the licence authorityor any other person to suspend, cancel, revoke or terminate a licence or take otheraction in respect of a licence.

60 Licensee to be advised of reason for suspension(1) A licence authority that suspends a relevant licence as required by this Act must, in

the notice by which the licence is suspended:(a) advise the licensee that the licence is being suspended because a State debt

payable by the licensee has not been paid in full, and(b) identify the State debt or advise the licensee about how to find out particulars

of the State debt.(2) A licence authority is not required to give any further reasons for the suspension,

despite the provisions of any other Act.

61 Return of suspended licenceIf a licensing Act, or any other Act, requires a licensee or former licensee to return arelevant licence to the licence authority if the relevant licence is suspended by thelicence authority, that provision also applies if the licence is suspended under thisAct.

62 No appeals against suspension under licensing ActA provision of a licensing Act that gives a licensee a right to appeal against, or seeka review of, a decision of the licence authority to suspend a relevant licence does notapply to a suspension of a relevant licence under this Act.

63 Termination of suspension(1) A suspension of a licence under this Act is terminated if:

(a) the licence suspension order directing the suspension ceases to have effect, or(b) debt recovery action in respect of the State debt is suspended or cancelled.

(2) The Chief Commissioner must notify the licence authority if debt recovery action inrespect of the State debt is suspended or cancelled.

(3) The licence authority must notify the licensee that the suspension has beenterminated.

64 Notices(1) A notice given by a licence authority under this Act may be served in any way in

which the licence authority can serve notices on the licensee under the licensing Act.

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(2) A provision of the licensing Act that provides for the circumstances in which, or timein which, a notice is taken to be served on a licensee under the licensing Act alsoapplies in relation to a notice served under this Act.

(3) In this Division:serve includes give or send.

Division 4 Ancillary functions65 Power to require information, records and attendance

(1) The Chief Commissioner may, by notice served on a person, require the person to doany one or more of the following:(a) provide to the Chief Commissioner (either orally or in writing) information

that is described in the notice,(b) produce to the Chief Commissioner a record in the person’s custody or control

that is described in the notice,(c) attend and give evidence before the Chief Commissioner or an authorised

officer at a place and time that is reasonable in the circumstances.(2) Information, records or evidence may be required under this section for the following

purposes only:(a) enabling debt recovery action to be taken under this Act,(b) ascertaining the debtor’s financial circumstances, including the debtor’s

property and other means of satisfying a State debt.(3) A notice may be directed:

(a) if the debtor is a natural person—to the debtor, or(b) if the debtor is a corporation—to an officer or former officer of the

corporation.(4) The Chief Commissioner may require information or evidence that is not given orally

to be provided in the form of, or verified by, a statutory declaration.(5) The Chief Commissioner may require evidence that is given orally to be given on

oath or by affirmation and for that purpose the Chief Commissioner or an authorisedofficer may administer an oath or affirmation.

(6) The Chief Commissioner may make a recording, by such means as the ChiefCommissioner determines, of the evidence given orally by a person.

(7) A person is not bound to produce any document or other thing that is not specified orsufficiently described in the notice or that the person would not be bound to produceon a subpoena for production in the Supreme Court.

(8) A notice must not require the attendance of a person if the person has previouslyattended before the Chief Commissioner or an authorised officer in accordance witha requirement under this section in connection with the matter within the previous3 months.

(9) A person who, without reasonable excuse, fails to comply with a notice under thissection within such period as is specified in the notice or any extended period as theChief Commissioner may allow is guilty of an offence.Maximum penalty (subsection (9)): 100 penalty units.

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66 Power of entry to execute property seizure order(1) The person executing a property seizure order may, at any reasonable time of the day

or night, enter any premises for the purposes of executing the order.(2) Subsection (1) does not authorise any such person to enter any part of premises used

only for residential purposes without the permission of the occupier of the premisesor the authority of a search warrant under this section.

(3) Any such person may apply to an authorised officer for the issue of a search warrantif the person believes on reasonable grounds that there may be property liable toseizure under the property seizure order in any premises.

(4) An authorised officer to whom any such application is made may, if satisfied thatthere are reasonable grounds for doing so, issue a search warrant authorising anyperson who is executing the property seizure order to enter the premises and seizeproperty in the premises in accordance with that or any other property seizure order.

(5) Division 4 of Part 5 of the Law Enforcement (Powers and Responsibilities) Act 2002applies to a search warrant issued under this section.

(6) Without affecting the generality of section 71 of the Law Enforcement (Powers andResponsibilities) Act 2002, a police officer:(a) may accompany a person executing a search warrant, and(b) may take all reasonable steps to assist the person in the exercise of the person’s

functions under this section.(7) This section does not authorise a person to seize property under any warrant of

execution or order (other than a property seizure order) while the person is inpremises in pursuance only of the authority conferred by this section.

(8) In this section:authorised officer has the same meaning as it has in the Law Enforcement (Powersand Responsibilities) Act 2002.premises includes any structure, building, aircraft, vehicle, vessel or place (whetherbuilt upon or not).

67 Power of person executing order or warrant to demand name and address(1) The Sheriff or other person executing an order or warrant under this Part may require

a person whom the Sheriff or other person suspects on reasonable grounds to be thedebtor to state the person’s full name and residential address and to produce evidenceof the person’s identity.

(2) A person is not required to comply with such a requirement unless the person waswarned on that occasion that a failure to comply is an offence.

(3) A person who, without reasonable excuse, fails to comply with such a requirement isguilty of an offence.Maximum penalty: 10 penalty units.

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State Debt Recovery Bill 2017 [NSW]Part 7 Time to pay and hardship

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Part 7 Time to pay and hardshipDivision 1 Time to pay68 Time to pay order

(1) The Chief Commissioner may, on application by or with the consent of a debtor,make an order (a time to pay order) allowing further time to pay a State debt.

(2) A time to pay order may be made:(a) after a debt recovery order is made, or(b) in conjunction with the making of a debt recovery order.Note. Section 16 enables a responsible authority to refer a referable debt to the ChiefCommissioner for the making of a debt recovery order if the debtor has applied to theresponsible authority for the referable debt for time to pay.

(3) A time to pay order may:(a) extend the time for payment of the whole State debt, or(b) allow the State debt to be paid by instalments of such amounts, and at such

times, as are specified in the order.(4) In particular, a time to pay order may allow a person to pay the State debt in

instalments, as a regular direct debit, if the Chief Commissioner:(a) is satisfied that adequate arrangements are in place for such a regular payment

to be made, and(b) agrees to the State debt being paid in this manner.

(5) If an instalment of a State debt is not paid by the due date, the remaining instalmentsthen become due and payable unless the Chief Commissioner otherwise orders.

(6) A time to pay order may be made in relation to more than one State debt and mayprovide for a combined payment arrangement (meaning an arrangement for thepayment of a State debt in conjunction with payment of another State debt for whicha debt recovery order has been made).

69 Amendment of time to pay order(1) The Chief Commissioner may amend a time to pay order by a further order made on

the application of the person liable to pay the State debt or on the ChiefCommissioner’s own initiative.

(2) Without limiting subsection (1), the Chief Commissioner may, on the ChiefCommissioner’s own initiative, amend a time to pay order by extending thearrangements under the order to payment of another State debt for which a debtrecovery order has been made against the debtor.

(3) The Chief Commissioner must give the debtor written notice of the amendment assoon as practicable after amending the time to pay order.

(4) On being given notice by the debtor that the debtor does not agree to an amendmentmade under subsection (2), the Chief Commissioner must amend the time to payorder to remove the extension to the other State debt.

(5) An amendment made to a time to pay order does not affect the validity of anythingdone before that amendment in relation to the State debt or any other State debt.

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70 Revocation of time to pay order(1) The Chief Commissioner may revoke a time to pay order by a further order made on

the application of the person liable to pay the State debt or on the ChiefCommissioner’s own initiative.

(2) The Chief Commissioner must give the debtor written notice of the revocation assoon as practicable after the order is made.

71 Time to pay order taken to be refusedThe Chief Commissioner is taken to have refused to make a time to pay order if anapplication for the order is duly made to the Chief Commissioner and the ChiefCommissioner does not determine the application within 30 days of it having beenmade to the Chief Commissioner.

Division 2 Powers of Chief Commissioner in hardship cases72 Power to revoke debt recovery order (referable debts)

The Chief Commissioner may, on application by a debtor, revoke a debt recoveryorder in respect of the whole or part of an unpaid referable debt if satisfied that, dueto any financial, medical or personal circumstances of the debtor:(a) the debtor does not have sufficient means to pay the State debt and is not likely

to have sufficient means to pay the State debt, and(b) debt recovery action has not been or is unlikely to be successful in satisfying

the State debt.Note. Part 8 provides for the cancellation of debt recovery action following the revocation of adebt recovery order.

73 Garnishee order refunds in case of hardship(1) The Chief Commissioner may, on the Chief Commissioner’s own initiative or on the

application of a debtor, refund all or part of an amount paid to the ChiefCommissioner under a garnishee order if the Chief Commissioner thinks itappropriate to do so on the ground of hardship experienced by the debtor or adependant of the debtor because of payments under the garnishee order.

(2) A refund does not affect the liability of the debtor for any debt that is the subject ofthe garnishee order, including for any amount refunded to the debtor.

74 Functions of Hardship Review Board not affectedThis Part does not limit the functions of the Hardship Review Board in respect of aState debt under this or any other Act.

Division 3 Hardship Review Board75 Hardship Review Board

(1) There is to be a Hardship Review Board consisting of:(a) the Secretary of the Department of Finance, Services and Innovation, and(b) the Secretary of the Treasury, and(c) the Secretary of the Department of Justice.

(2) A member of the Hardship Review Board may appoint a person to act in the place ofthe member at meetings of the Board.

(3) An acting member, while so acting, has the functions of, and is taken to be, a memberof the Hardship Review Board.

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76 Functions of Hardship Review Board(1) The Hardship Review Board may conduct a review (a hardship review) in relation

to any of the following decisions:(a) a decision by the Chief Commissioner to make or refuse to make a time to pay

order,(b) a decision by the Chief Commissioner to refuse to revoke a debt recovery

order in respect of the whole or part of a referable debt under Division 2.(2) The Hardship Review Board has any other functions that are conferred on it by this

or any other Act.(3) The Hardship Review Board may exercise its functions under this Act in conjunction

with any functions that the Board may exercise under the Taxation AdministrationAct 1996 or the Fines Act 1996.Note. For tax debts, the Taxation Administration Act 1996 enables the Hardship Review Boardto waive the payment of all or part of a tax debt payable by a person in hardship cases, ifauthorised by a taxation law (within the meaning of that Act).For grant debts, the Chief Commissioner has power to write off or remit a liability for paymentof the debt in hardship cases under the Acts under which those debts are incurred.

77 Applications for review(1) The Hardship Review Board may conduct a hardship review if an application is made

by or on behalf of the debtor for the review.(2) The debtor must be a natural person.(3) A debtor may not make more than one application under this section in relation to the

same State debt.

78 Review procedure(1) The Hardship Review Board may determine the procedure for a hardship review.(2) A hardship review may be conducted in the absence of the parties.

79 Suspension of debt recovery action(1) The Hardship Review Board may direct that debt recovery action under this Act

against a debtor be suspended pending its review if it thinks it appropriate in thecircumstances.

(2) The Hardship Review Board may revoke that direction at any time.(3) The Chief Commissioner may suspend debt recovery action against a debtor who

makes an application under this section but is not required to do so unless given adirection under this section.

80 Powers of Hardship Review Board following review(1) The Hardship Review Board may:

(a) affirm a decision of the Chief Commissioner that the Board has power toreview, or

(b) direct the Chief Commissioner to change any decision that the Board haspower to review, or

(c) exercise any other functions it is authorised to exercise under any other Actthat confers functions on the Hardship Review Board.

(2) The Hardship Review Board may give a direction under this section if it thinks it isappropriate to do so having regard to the circumstances of the debtor.

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(3) The Chief Commissioner must give effect to any direction of the Hardship ReviewBoard.

(4) A decision that is made by the Chief Commissioner in accordance with the directionof the Hardship Review Board is not subject to review by the Hardship ReviewBoard.

81 Disclosure of information by Hardship Review BoardThe Hardship Review Board, a member of the Board, or a person otherwise engagedin the administration of this Part or any other statutory provisions that conferfunctions on the Hardship Review Board, may disclose to the Chief Commissioneror any other person engaged in the administration of this Act or any other Act thatconfers functions on the Hardship Review Board, information obtained in connectionwith the exercise of the Board’s functions.

82 Refunds to be given if required by BoardThe Chief Commissioner is to refund any money already paid or recovered to theextent necessary to give effect to a decision of the Hardship Review Board under thisPart.

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Part 8 Suspension and cancellation of debt recovery actionDivision 1 Preliminary83 Review—meaning

In this Part:review means:(a) in relation to a tax debt—an objection under the Taxation Administration Act

1996 to the Chief Commissioner’s decision to require the person to pay the taxdebt or a review by the Civil and Administrative Tribunal of that decision, or

(b) in relation to a grant debt—an objection under the Act under which the grantdebt is incurred to the Chief Commissioner’s decision to require the person topay the grant debt or a review by the Civil and Administrative Tribunal of thatdecision, or

(c) in relation to a referable debt—an internal review or a statutory internalreview.

Division 2 Suspension of debt recovery action84 Circumstances in which debt recovery action must be suspended

The Chief Commissioner is to suspend debt recovery action if:(a) the Chief Commissioner makes a time to pay order in respect of the relevant

State debt and the debt is being paid in accordance with that order, or(b) the Chief Commissioner is satisfied that the debtor has duly applied for a

review of the State debt and that review has not been finalised, or(c) the Chief Commissioner is directed to do so by the Hardship Review Board, or(d) in the case of a referable debt, the referring officer or responsible authority

requests the suspension of debt recovery action.

85 How debt recovery action is suspended(1) The Chief Commissioner suspends debt recovery action by:

(a) revoking any property seizure order that is in force in relation to the State debtand has not been executed, and

(b) revoking any garnishee order that is in force in relation to the State debt, and(c) revoking any licence suspension order that is in force in relation to the State

debt.(2) If the Chief Commissioner suspends debt recovery action, any property obtained as

a result of debt recovery action is not required to be returned, and a charge on landcreated under this Act need not be cancelled, unless the relevant debt recovery orderis revoked or the relevant State debt is paid.

(3) Interest on an unpaid State debt is not to be charged in respect of any days occurringwhile the suspension has effect.

(4) The Chief Commissioner must give notice in writing of the suspension of debtrecovery action:(a) to the Sheriff, if a property seizure order has already been made in relation to

the State debt, and(b) to any person on whom a garnishee order that is revoked as a result of the

suspension is required to be served, and

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(c) to the licence authority for a relevant licence, if a licence suspension ordermade in relation to the licence is revoked as a result of the suspension.

86 Circumstances in which debt recovery action may be resumed(1) If debt recovery action is suspended because of the making of a time to pay order, the

Chief Commissioner may resume debt recovery action if the time to pay order isrevoked.

(2) If debt recovery action is suspended because of review, the Chief Commissioner mayresume debt recovery action if the review is finalised (unless resumption of the debtrecovery action is inconsistent with the outcome of the review).

(3) If debt recovery action is suspended at the direction of the Hardship Review Board,the Chief Commissioner may resume debt recovery action if the direction is revoked.

(4) If debt recovery action is suspended at the request of the referring officer orresponsible authority, the Chief Commissioner may resume debt recovery action ifthe referring officer or responsible authority requests the resumption of debt recoveryaction.

87 How debt recovery action is resumedThe Chief Commissioner resumes debt recovery action by taking or continuing anydebt recovery action that the Chief Commissioner was authorised to take before thesuspension.

Division 3 Cancellation of debt recovery action88 Power to revoke debt recovery order

(1) The Chief Commissioner may, on application or on the Chief Commissioner’s owninitiative, revoke a debt recovery order.

(2) A debt recovery order may be revoked completely or only to the extent of some ofthe amount or amounts to which it applies.

(3) The Chief Commissioner must give the responsible authority notice in writing of adecision to revoke a debt recovery order in respect of a referable debt, unless noticeis not required under a debt recovery agreement that applies to the debt.

89 Circumstances in which power may be exercised(1) The Chief Commissioner may revoke a debt recovery order if satisfied that:

(a) the State debt is not payable by the debtor, or(b) the State debt is not recoverable by debt recovery action.

(2) The Chief Commissioner must revoke a debt recovery order:(a) if the State debt is a referable debt and the referring officer revokes the referral

of the referable debt to the Chief Commissioner, or(b) if the State debt is a referable debt and debtor duly elects to have the referable

debt dealt with by a court, or(c) if the State debt is a referable debt and the Chief Commissioner decides to

revoke the debt recovery order under Part 7, or is directed to do so by theHardship Review Board under Part 7, but only to the extent necessary to giveeffect to the decision or direction (as the case requires), or

(d) if the State debt is a tax debt and the revocation is necessary to give effect to adecision of the Hardship Review Board under the Taxation Administration Act1996, or a decision of the Chief Commissioner exercising the functions of the

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Hardship Review Board under that Act, to waive payment of the debt in wholeor in part, but only to the extent necessary to give effect to the decision, or

(e) if the State debt is a grant debt and the Chief Commissioner decides to writeoff or remit the whole or part of the liability for the debt under the Act underwhich the grant debt is incurred, but only to the extent necessary to give effectto the decision, or

(f) if the revocation is required to give effect to the outcome of a review.

90 Consequences of revocation(1) If a debt recovery order is revoked completely:

(a) the order then ceases to have effect, and(b) any debt recovery action is to be cancelled, and(c) any debt recovery action already taken is to be reversed, unless the same debt

recovery action is authorised under another debt recovery order, and(d) debt recovery costs are not payable under the order and, if paid, are repayable.

(2) If a debt recovery order is revoked only to the extent of some of the amount oramounts to which it applies:(a) the order continues to have effect in respect of the remaining amount or

amounts to which it applies, and(b) any debt recovery action under the order is to be limited to that remaining

amount or amounts, and(c) any amount that has been paid under the order is to be applied to payment of

the remaining amount or amounts to which it applies and any debt recoverycosts payable under the order.

(3) The revocation of a debt recovery order does not prevent the making of a further debtrecovery order in respect of the State debt.

91 How Chief Commissioner cancels debt recovery action(1) The Chief Commissioner cancels debt recovery action in respect of a State debt:

(a) by revoking any property seizure order or garnishee order in respect of theState debt, and

(b) if the debt recovery order has been registered as a charge on land, by applyingto the Registrar-General for a cancellation of that registration, and

(c) by revoking any licence suspension order that is in force in relation to the Statedebt.

(2) The Chief Commissioner must give notice in writing of the cancellation of debtrecovery action:(a) to the Sheriff, if a property seizure order has already been made in relation to

the State debt, and(b) to any person on whom a garnishee order that is revoked as a result of the

cancellation is required to be served, and(c) to the licence authority for a relevant licence, if a licence suspension order

made in relation to the licence is revoked as a result of the cancellation.(3) The Registrar-General must, on application of the Chief Commissioner under this

section, cancel the registration of a debt recovery order as a charge on land.(4) The cancellation of a charge on land does not take effect until the Registrar-General

registers the cancellation of the charge.

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92 Debt recovery action taken to be cancelled in certain circumstances(1) Debt recovery action in respect of a State debt is taken to be cancelled on payment in

full of the State debt.(2) The cancellation of a charge on land does not take effect until the Registrar-General

registers the cancellation of the charge.

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Part 9 Interest and debt recovery costsDivision 1 Interest93 Interest may be charged

(1) Interest is payable on the amount of any State debt that is unpaid after the due datespecified for payment in the notice of a debt recovery order served on a debtor, unlessthe Chief Commissioner otherwise directs.

(2) Interest is also payable in respect of any debt recovery costs that are unpaid after thatdue date.

(3) Interest is to be calculated on a daily basis from the day after the day that is the duedate for payment until the day it is paid.

(4) The interest rate payable is the prescribed rate under section 101 of the CivilProcedure Act 2005.

(5) This section does not apply to the following:(a) a tax debt,(b) any State debt for which a judgment has been given by a court.

(6) In the case of a tax debt, interest is payable as provided for by the TaxationAdministration Act 1996.

(7) In the case of a State debt for which judgment has been given by a court, interest ispayable as provided for by the Civil Procedure Act 2005 or any other Act or asotherwise directed by the court.

94 Interest forms part of State debt(1) The State debt to which a debt recovery order applies is taken to include any interest

that becomes payable on the State debt after the order is made.(2) Accordingly, a reference in this Act to a State debt includes a reference to any interest

payable on the State debt.(3) Interest is not payable on the interest component of a State debt.(4) This section extends to any interest and penalty tax payable under the Taxation

Administration Act 1996 or payable in respect of a State debt for which judgment hasbeen given by a court.

Division 2 Debt recovery costs95 Debt recovery costs to be paid

(1) Debt recovery costs are payable under a debt recovery order.(2) The following amounts are the only amounts payable as debt recovery costs under a

debt recovery order:(a) the prescribed debt recovery costs,(b) the Sheriff’s additional costs (if any).

96 Prescribed debt recovery costs(1) The regulations may prescribe the debt recovery costs payable under a debt recovery

order.

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(2) The regulations may:(a) prescribe an amount as the debt recovery costs payable to the Chief

Commissioner on the making of the order, and(b) prescribe any amount as the debt recovery costs payable to a licence authority

if any action is taken by the licence authority under Division 3 of Part 6 beforepayment is made under the order, and

(c) prescribe an amount as the debt recovery costs payable into the ConsolidatedFund for any action taken by the Sheriff or other official under this Act beforepayment is made under the order.

97 Sheriff’s additional costs(1) The Chief Commissioner may approve any costs and expenses reasonably incurred

by the Sheriff in taking action to recover a debt under this Act as debt recovery costspayable by the debtor under the debt recovery order.

(2) The amount of those costs and expenses is to be determined in accordance with thescale applicable to the enforcement of judgment debts under the Civil Procedure Act2005, but is to be reduced by the prescribed debt recovery costs payable to theConsolidated Fund for any action taken by the Sheriff or other official under this Act.

(3) For the purposes of this section, the Chief Commissioner has the functions of theregistrar of the relevant court with respect to the approval of those costs andexpenses.

(4) Debt recovery costs recoverable under this section are payable to the Sheriff and notto the Consolidated Fund.

(5) The power of the Local Court to review a decision of a registrar of the Court inrespect of any such debt recovery costs applies to a decision of the ChiefCommissioner under this section.

98 Debt recovery costs form part of State debt(1) The State debt to which a debt recovery order applies is taken to include the debt

recovery costs payable under the debt recovery order.(2) Accordingly, a reference in this Act to a State debt includes a reference to any debt

recovery costs payable under the debt recovery order.

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State Debt Recovery Bill 2017 [NSW]Part 10 Payment, allocation of payments and refunds

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Part 10 Payment, allocation of payments and refunds99 Disposition of money paid by or recovered from debtors

(1) After the making of a debt recovery order in respect of a State debt, the State debt ispayable to the Chief Commissioner.

(2) However, with the approval of the Chief Commissioner, the State debt may be paidto another person or body and directly credited to the Consolidated Fund or anotheraccount, or retained, in accordance with this or any other Act or law.

100 Payment of tax debts and grant debts(1) A tax debt or grant debt, including any interest or penalty tax payable on the debt, is,

when recovered, to be paid into the Consolidated Fund.(2) This section is subject to the requirements of this Act with respect to the payment of

debt recovery costs.

101 Payment of referable debts(1) A referable debt, including any interest payable on the debt, is, when recovered under

this Act, to be paid to the responsible authority, subject to this Act.(2) Payment is to be made in accordance with any debt recovery agreement relating to

the referable debt.(3) The Chief Commissioner may, in accordance with a debt recovery agreement, deduct

or retain from any amount paid or to be paid to a responsible authority under thissection the Chief Commissioner’s fee or payment for exercising functions under thisAct in relation to the amount concerned.

(4) This section is subject to the requirements of this Act with respect to the payment ofdebt recovery costs.

102 Amounts recovered to be applied towards debt recovery costs firstAny amount recovered under a debt recovery order is to be applied as follows:(a) firstly, towards payment of the debt recovery costs payable under the debt

recovery order,(b) secondly, towards payment of the remainder of the State debt.

103 Allocation of recovered amounts between State debts(1) If more than one State debt is payable under a debt recovery order, and the amount

recovered is insufficient to satisfy all of the State debts:(a) tax debts have priority over all other State debts, and(b) tax debts and grant debts have priority over referable debts.

(2) Accordingly, the amount recovered is to be applied as follows:(a) firstly, towards payment of tax debts,(b) secondly, towards payment of grant debts,(c) thirdly, towards payment of referable debts.

(3) If there is more than one tax debt, and the amount recovered is insufficient to satisfyall of them, the amount recovered is to be allocated pro rata between those tax debts.

(4) If there is more than one grant debt, and the amount recovered is insufficient, afterpayment of any tax debts, to satisfy all of the grant debts, the amount recovered is tobe allocated pro rata between those grant debts.

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(5) If there is more than one referable debt, priority between those debts is determinedon the basis of the referral date, with an earlier referral date taking priority over a laterreferral date.

(6) Accordingly, the amount recovered is to be applied firstly towards payment of thereferable debt with the oldest referral date, next towards payment of the referabledebt with the next oldest referral date, and so on.

(7) The Chief Commissioner may, at his or her discretion, apply any amount recoveredunder a debt recovery order otherwise than as provided for by this section havingregard to any of the following:(a) the wishes of the debtor,(b) the nature of the debt,(c) the consequences of non-payment of the debt,(d) the date on which the debt became payable.

(8) The Chief Commissioner is to exercise that discretion in accordance with the debtrecovery guidelines.

104 Entitlement to refund(1) If the Chief Commissioner recovers from a debtor an amount that exceeds the State

debt payable by the debtor, the Chief Commissioner must refund the difference to thedebtor, subject to this section.

(2) Instead of making a refund to a debtor, the Chief Commissioner may apply theamount that would otherwise be refunded to meet any of the following:(a) a referable debt for which a debt recovery order has been made against the

debtor,(b) a tax debt or grant debt (whether or not a debt recovery order has been made

against the debtor).

105 Payment of refundsIf the Chief Commissioner is authorised or required to refund an amount under thisAct, the amount is to be paid from the Consolidated Fund or as otherwise authorisedby a debt recovery agreement.

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Part 11 Administration106 Chief Commissioner to administer debt recovery action

(1) The Chief Commissioner has the function of administering the following:(a) the making of debt recovery orders,(b) the taking of debt recovery action under this Act,(c) the receipt and collection of State debts.

(2) The Chief Commissioner has any other functions that are conferred or imposed onthe Chief Commissioner by or under this Act.

107 Use of name “State Debt Recovery”A person must not take proceedings or carry on any other activity under the name“State Debt Recovery” unless authorised to do so by the Chief Commissioner or byor under any other Act.Maximum penalty: 10 penalty units.

108 Employees(1) Persons may be employed in the Public Service to assist the Chief Commissioner in

the exercise of his or her functions under this Act.(2) The Chief Commissioner may engage consultants or contractors to assist the Chief

Commissioner in the exercise of his or her functions under this Act.

109 Delegation(1) The Chief Commissioner may delegate to any person a function of the Chief

Commissioner under this Act, other than this power of delegation, a principal debtrecovery function or an information gathering function.

(2) The Chief Commissioner may delegate a principal debt recovery function orinformation gathering function to any person employed in the Public Service.

(3) The Chief Commissioner and any person to whom a principal debt recovery functionis delegated has, in the exercise of principal debt recovery functions, the sameprotection and immunities as an officer of a court.

(4) In this section:information gathering function means a function of the Chief Commissioner underthis Act that enables the Chief Commissioner to obtain personal information about aperson.principal debt recovery function means a function of the Chief Commissioner of:(a) making, amending or revoking an order under this Act, or(b) suspending or cancelling debt recovery action under this Act.

110 Personal liability(1) A matter or thing done or omitted by the Chief Commissioner, a Public Service

delegate or any other person engaged in the administration or execution of this Actdoes not, if the matter or thing was done or omitted in good faith for the purpose ofadministering or executing this Act, subject the Chief Commissioner, delegate orother person so acting personally to any action, liability, claim or demand.

(2) Any liability that would, but for subsection (1), attach to a person, attaches instead tothe State.

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(3) In this section:Public Service delegate means a person employed in the Public Service to whom afunction of the Chief Commissioner under this Act is delegated.

111 Registration of debt recovery ordersThe Chief Commissioner is to register each debt recovery order made and to recorddetails of payment of a State debt and the taking of debt recovery action.

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Part 12 Access to and disclosure of information112 Disclosure of identifying information

(1) If a provision of this Act or another Act authorises or requires identifyinginformation about a person to be provided to the Chief Commissioner for thepurposes of enabling the Chief Commissioner to exercise functions under this Act,that provision authorises or requires the following information about the person(which is identifying information for the purposes of this Act) to be provided:(a) name,(b) ACN (if applicable),(c) if the person is an individual—the following information:

(i) date of birth,(ii) driver licence number,

(d) residential or business address,(e) email address,(f) contact telephone details,(g) information declared to be identifying information by the regulations.

(2) A regulation under this section is to be made only with the concurrence of theAttorney General.

(3) The Minister administering this Act is not to recommend the making of a regulationunder this section unless the Minister certifies that:(a) the Attorney General has concurred in the making of the regulation, and(b) the Privacy Commissioner was consulted about the proposed regulation.

113 Access to information held by police, NSW government agencies and State owned corporations(1) The Chief Commissioner is authorised to request a police officer, a member of the

NSW Police Force, a public authority or a State owned corporation to provide any ofthe following information held about a debtor for the purpose of enabling the ChiefCommissioner to take debt recovery action against the debtor or to ascertain thefinancial circumstances of a debtor against whom a debt recovery order has beenmade:(a) identifying information about the debtor,(b) bank account details,(c) information about relevant licences held by the debtor,(d) information about property of the debtor,(e) information that identifies the debtor’s employer.

(2) Police officers, members of the NSW Police Force, public authorities and Stateowned corporations are authorised and required to provide the Chief Commissionerwith any available information held by them that is requested by the ChiefCommissioner under subsection (1).

114 Access to information held by employers(1) The Chief Commissioner is authorised to obtain from any employer or previous

employer of a debtor information about the address, employment details and bankaccount details of the debtor for the purposes of taking debt recovery action underthis Act.

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(2) Any such employer or previous employer is authorised to disclose to the ChiefCommissioner the name, address, employer (and any previous address or employer)and bank account details of a debtor if the Chief Commissioner makes a request inwriting for that information.

115 Access to and use of information held by credit reporting bodies(1) A credit reporting body is authorised to disclose to the Chief Commissioner, on

written request, relevant information about a debtor for the purposes of the ChiefCommissioner taking debt recovery action against the debtor.

(2) In this section:credit reporting body and identification information have the same meanings as inthe Privacy Act 1988 of the Commonwealth.relevant information about a debtor means any of the following information:(a) identification information,(b) the name of an authorised deposit-taking institution of which the debtor is a

customer and details of any account of the debtor with the institution.Note. Identification information under the Privacy Act 1988 of the Commonwealth consists ofthe following information:(a) full name (including any known aliases), sex and date of birth,(b) a maximum of 3 addresses consisting of a current or last known address and

2 immediately previous addresses,(c) name of current or last known employer,(d) driver licence number.

116 Disclosure of information(1) The Chief Commissioner, or any other person engaged in the administration or

execution of this Act, may disclose personal information obtained in relation to aperson in the administration or execution of this Act:(a) in connection with the administration or execution of this Act (including for

the purpose of the recovery of a State debt), or(b) to a referring officer, or a delegate of a referring officer, for the purposes of the

administration or execution of this Act, or(c) with the consent of the person to whom the information relates or at the request

of a person acting on behalf of the person to whom the information relates, or(d) to the Commissioner of Fines Administration under the Fines Act 1996, in

connection with the exercise of the functions of the Commissioner of FinesAdministration under that Act with respect to State debts and the debt recoveryguidelines, or

(e) to a tax officer, in connection with the administration or execution of a taxationlaw, or

(f) to the Hardship Review Board, or(g) as authorised or required by or under this Act or any other Act or law.

(2) Without limiting subsection (1) (a), personal information may be disclosed to anemployer or past employer of a debtor for the purposes of the administration,enforcement or execution of a garnishee order.

(3) A person engaged in the administration or execution of this Act must not disclose anypersonal information obtained in relation to any person in the administration or

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execution of this Act except as authorised or required by this Act or any other Act orlaw.Maximum penalty: 100 penalty units.

(4) A person to whom any personal information about a person is disclosed by the ChiefCommissioner or by a person engaged in the administration or execution of this Actin accordance with this section must not disclose that personal information to anotherperson unless the disclosure is made:(a) with the consent of the Chief Commissioner, or(b) so as to enable the person to exercise a function conferred on the person by

law, or(c) as authorised or required by or under this Act or any other Act or law.Maximum penalty: 100 penalty units.

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Part 13 Miscellaneous117 Joint and several liability

(1) If 2 or more persons are jointly and severally liable for the payment of a State debt:(a) a debt notice may be served on any of those persons, and(b) a debt recovery order may be made against any of the persons on whom the

debt notice was served, and(c) any person against whom an order is made is liable to pay any debt recovery

costs payable under the order made against him or her.(2) Accordingly, more than one debt recovery order may be made in respect of the

amount payable.(3) The total amount that may be recovered under the debt recovery orders is not to

exceed the total State debt (excluding interest and debt recovery costs).(4) If 2 or more persons are jointly and severally liable for payment of a State debt, and

the State debt or part of the State debt is recovered from any one of them, the personfrom whom it is recovered has such rights of contribution or indemnity from the otherperson or persons as are just.

118 Functions of responsible authorityThe functions of a responsible authority under this Act may be exercised by anyperson, or member of a class of persons, who is authorised in writing by the chiefexecutive officer of the responsible authority to exercise those functions.

119 Act binds CrownThis Act binds the Crown in right of New South Wales and, in so far as the legislativepower of Parliament permits, the Crown in all its other capacities.

120 Form of noticesAny notice given by the Chief Commissioner to a referring officer under this Actmay be given by post, by means of document exchange or by electronic transmission.

121 Requirement for notices to be in writing(1) A provision of this Act that requires or permits the Chief Commissioner or an

authorised officer to give a notice in writing may be met by the Chief Commissioneror authorised officer giving the notice by electronic transmission.

(2) Subsection (1) does not affect the requirements of this Act relating to thecircumstances in which notices may be served by electronic transmission.

(3) In this section:notice includes a document.

122 Electronic transmission of documents to Sheriff(1) The following directions and orders under this Act may be transmitted electronically

to the persons to whom they are given or directed:(a) a property seizure order directed to the Sheriff,(b) a garnishee order, or a summons requiring a garnishee under such a garnishee

order to show cause, given to the Sheriff for service,(c) an order for examination given to the Sheriff for service.

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(2) For the purpose of executing any such order, the Sheriff or other officer to whom theorder is so transmitted is to cause a copy of the order to be converted into writtenform and to be endorsed with the following words:This document has been transmitted electronically by the Chief Commissioner ofState Revenue in accordance with section 122 of the State Debt Recovery Act 2017.

123 Service of notices(1) A notice that is required by this Act to be served by the Chief Commissioner or a

responsible authority on a person may be served on the person:(a) personally, or(b) by post, or(c) by electronic transmission, or(d) by any other manner prescribed by the regulations.

(2) The address for service by post of any such notice includes, subject to this section:(a) the address supplied by the person in connection with the matter for which the

State debt is payable, and(b) in the case of a notice served by the Chief Commissioner—the address

obtained for the person by the Chief Commissioner under this Act, if the ChiefCommissioner is satisfied that it is the most recent address available for theperson.

(3) A notice may be served on a person by electronic transmission only if:(a) the person has consented to receiving communications by electronic

transmission in connection with the matter for which the State debt is payable,or

(b) the person has consented to receiving notices or other documents inconnection with the State debt by electronic transmission.

(4) If subsection (3) permits the service of the order by electronic transmission, theaddress for service by electronic transmission is the address provided by the person.

(5) Despite any other provision of this Act:(a) notice served by post is taken to be served on a person 7 days after it is posted,

unless the person establishes that it was not served within that period, and(b) notice served by electronic transmission is taken to be served on a person the

next working day after the electronic transmission is sent, unless the personestablishes that it was not served within that period.

(6) In this section:notice includes a document.serve includes give or send.

124 Nature of proceedings for offencesProceedings for an offence under this Act or the regulations are to be dealt withsummarily before the Local Court.

125 Regulations(1) The Governor may make regulations, not inconsistent with this Act, for or with

respect to any matter that by this Act is required or permitted to be prescribed or thatis necessary or convenient to be prescribed for carrying out or giving effect to thisAct.

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(2) The regulations may create offences punishable by a penalty not exceeding50 penalty units.

(3) The regulations may make provision for or with respect to the waiver, remittance,postponement or refund of any interest, costs or fees payable under this Act.

Page 45

State Debt Recovery Bill 2017 [NSW]Schedule 1 Referable debts

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Schedule 1 Referable debts(Sections 3 (1) and 7)

Column 1 Column 2Referable debt Referring officerAmbulance fee under Chapter 5A of the Health Services Act 1997

Health Secretary under the Health Services Act 1997

Rates, charges, fees and other amounts under Chapter 15 of the Local Government Act 1993

General Manager of the council to which the rates, charges, fees or other amounts are payable

Page 46

State Debt Recovery Bill 2017 [NSW]Schedule 2 Licence suspension orders

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Schedule 2 Licence suspension orders(Section 3 (1))

Column 1 Column 2Relevant licences Licence authorityConveyancers Licensing Act 2003

Licence under the Conveyancers Licensing Act 2003

Secretary under the Conveyancers Licensing Act 2003

Driving Instructors Act 1992

Licence under the Driving Instructors Act 1992 Authority under the Driving Instructors Act 1992Home Building Act 1989

Contractor licence under the Home Building Act 1989

Secretary under the Home Building Act 1989

Tradesperson certificate under the Home Building Act 1989


Supervisor certificate under the Home Building Act 1989


Motor Dealers and Repairers Act 2013

Motor dealer’s licence under the Motor Dealers and Repairers Act 2013

Secretary under the Motor Dealers and Repairers Act 2013

Motor vehicle repairer’s licence under the Motor Dealers and Repairers Act 2013


Motor vehicle recycler’s licence under the Motor Dealers and Repairers Act 2013


Tradesperson’s certificate under the Motor Dealers and Repairers Act 2013


Pawnbrokers and Second-hand Dealers Act 1996

Pawnbrokers licence under the Pawnbrokers and Second-hand Dealers Act 1996

Secretary under the Pawnbrokers and Second-hand Dealers Act 1996

Second-hand dealers licence under the Pawnbrokers and Second-hand Dealers Act 1996


Combined pawnbrokers and second-hand dealers licence under the Pawnbrokers and Second-hand Dealers Act 1996


Property, Stock and Business Agents Act 2002

Real estate agent’s licence under the Property, Stock and Business Agents Act 2002

Secretary under the Property, Stock and Business Agents Act 2002

Stock and station agent’s licence under the Property, Stock and Business Agents Act 2002


Business agent’s licence under the Property, Stock and Business Agents Act 2002


Strata managing agent’s licence under the Property, Stock and Business Agents Act 2002


Page 47

State Debt Recovery Bill 2017 [NSW]Schedule 2 Licence suspension orders

On-site residential property manager’s licence under the Property, Stock and Business Agents Act 2002


Corporation licence under the Property, Stock and Business Agents Act 2002


Certificate of registration as a real estate salesperson under the Property, Stock and Business Agents Act 2002


Certificate of registration as a stock and station salesperson under the Property, Stock and Business Agents Act 2002


Certificate of registration as a business salesperson under the Property, Stock and Business Agents Act 2002


Certificate of registration as a registered manager under the Property, Stock and Business Agents Act 2002


Tattoo Parlours Act 2012

Operator licence under the Tattoo Parlours Act 2012

Secretary under the Tattoo Parlours Act 2012

Tattooist licence under the Tattoo Parlours Act 2012 Secretary under the Tattoo Parlours Act 2012Tow Truck Industry Act 1998

Tow truck operators licence under the Tow Truck Industry Act 1998

Secretary under the Tow Truck Industry Act 1998

Tow truck drivers certificate under the Tow Truck Industry Act 1998

Secretary under the Tow Truck Industry Act 1998

Column 1 Column 2Relevant licences Licence authority

Page 48

State Debt Recovery Bill 2017 [NSW]Schedule 3 Savings, transitional and other provisions

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Schedule 3 Savings, transitional and other provisions

Part 1 General1 Regulations

(1) The regulations may contain provisions of a savings or transitional nature consequenton the enactment of this Act or any Act that amends this Act.

(2) Any such provision may, if the regulations so provide, take effect from the date ofassent to the Act concerned or a later date.

(3) To the extent to which any such provision takes effect from a date that is earlier thanthe date of its publication on the NSW legislation website, the provision does notoperate so as:(a) to affect, in a manner prejudicial to any person (other than the State or an

authority of the State), the rights of that person existing before the date of itspublication, or

(b) to impose liabilities on any person (other than the State or an authority of theState) in respect of anything done or omitted to be done before the date of itspublication.

Part 2 Provisions consequent on enactment of this Act2 Application to existing debts

(1) This Act, and the amendments made by this Act, extend to an amount that becamepayable, or a debt that was incurred, before the commencement of this Act.

(2) Accordingly, a debt recovery order may be made in relation to the amount or debt inaccordance with this Act.

(3) This clause is subject to the Limitation Act 1969.(4) This clause is subject to any specific provision to the contrary in the Health Services

Act 1997.

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State Debt Recovery Bill 2017 [NSW]Schedule 4 Consequential amendments

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Schedule 4 Consequential amendments4.1 Conveyancers Licensing Act 2003 No 3

Section 144AInsert after section 144:

144A Suspension under State Debt Recovery Act 2017(1) The suspension of a licence under the State Debt Recovery Act 2017 is not

disciplinary action for the purposes of this Act.(2) The suspension of a licence under that Act has the same effect as the

suspension of a licence under this Part.Note. The State Debt Recovery Act 2017 contains provisions which require a licenceto be suspended for non-payment of a State debt in certain circumstances.

4.2 Driving Instructors Act 1992 No 3[1] Section 30A

Insert after section 30:

30A Suspension under State Debt Recovery Act 2017(1) This Part does not limit the operation of the State Debt Recovery Act 2017.(2) The suspension of a licence under the State Debt Recovery Act 2017 has the

same effect as a suspension of a licence under this Part.Note. The State Debt Recovery Act 2017 contains provisions which require a licenceto be suspended for non-payment of a State debt in certain circumstances.

[2] Section 31 Appeal against decision of AuthorityInsert after section 31 (7):

(8) This section is subject to the State Debt Recovery Act 2017.

4.3 Duties Act 1997 No 123[1] Section 290 Special procedures for electronic registry instruments

Omit “the Office of State Revenue” from section 290 (5). Insert instead “Revenue NSW”.

[2] Section 310Omit the section. Insert instead:

310 Functions of Hardship Review BoardThe Hardship Review Board constituted under the State Debt Recovery Act2017 may exercise its functions under that Act and the TaxationAdministration Act 1996 in relation to duty payable under this Act.

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4.4 Fines Act 1996 No 99[1] Section 3 Definitions

Omit the definition of Hardship Review Board from section 3 (1). Insert instead:Hardship Review Board means the Hardship Review Board constituted underthe State Debt Recovery Act 2017.

[2] Section 19A Official caution may be given instead of penalty noticeOmit “the Office of State Revenue” from the definition of guidelines in section 19A (3).Insert instead “Revenue NSW”.

[3] Section 22 Persons who may deal with penalty notices (appropriate officers)Omit “the Office of State Revenue” from section 22 (2) (b) (i).Insert instead “Revenue NSW”.

[4] Section 23A Person may elect to have matter dealt with by courtOmit the note to section 23A (2B).

[5] Section 23A (2BA)Insert after section 23A (2B):

(2BA) If a person elects to have a matter dealt with by a court while a review underDivision 2A is in progress, court proceedings must not be taken unless,following the review, the reviewing agency confirms the decision to issue thepenalty notice.

[6] Section 24I Review terminated if matter dealt with by courtOmit the section.

[7] Section 72 Order to seize property of fine defaulterInsert “or if the Sheriff is satisfied that the order is not capable of execution” after “wasmade” in section 72 (8).

[8] Section 77A Garnishee order refunds in case of hardshipInsert “all or part of” after “refund” in section 77A (1).

[9] Section 99KInsert after section 99J:

99K Orders may extend to State debt(1) The Commissioner may make or vary a work and development order so that it

extends to all or part of an unpaid State debt that is payable by the person, inaddition to a fine, if:(a) the Commissioner has power to make, or has made, a work and

development order with respect to the person in relation to the fine, and(b) the person requests or agrees to the extension of the order to that State

debt, and(c) the approved person agrees to the extension of the order to that State

debt, and

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(d) a debt recovery order has been made with respect to the person inrelation to the State debt.

(2) A request may be made in anticipation of a debt recovery order being madewith respect to the person in relation to the State debt.

(3) If the Commissioner makes a work and development order that applies to botha fine and State debt, this Subdivision (except section 99E) applies in relationto the State debt as if it were a fine.

(4) If a person subject to a work and development order that extends to a State debtor part of a State debt:(a) complies with the order—the State debt, or the part of the State debt, to

which the order relates is taken to be satisfied, or(b) pays both the fine and the State debt (or the unsatisfied balance of the

fine and the State debt having regard to the activities already undertakenunder the order)—the order is taken to be satisfied.

(5) If a person subject to a work and development order complies with some butnot all of the activities required by the order, the State debt is taken to besatisfied to the value of the activities that have been undertaken at the rate orrates set out in the order.

(6) However, an activity that is undertaken is to be counted towards satisfactionof a State debt only if the fine to which the order relates has been satisfied.

(7) No debt recovery action is to be taken against a person under the State DebtRecovery Act 2017 in respect of a State debt to which a work and developmentorder relates while the order is in force.

(8) The Commissioner is required, in the exercise of the Commissioner’sfunctions under this section, to comply with the debt recovery guidelinesunder the State Debt Recovery Act 2017.

(9) In this section:debt recovery order means a debt recovery order under the State DebtRecovery Act 2017.State debt has the same meaning as it has in the State Debt Recovery Act 2017.

[10] Section 100 Time to payOmit “if satisfied the application is genuine and it appears expedient to do so” fromsection 100 (2).

[11] Section 101A Hardship Review BoardOmit the section.

[12] Section 101B Reviews by Hardship Review BoardInsert after section 101B (1):

(1A) The fine defaulter must be a natural person.

[13] Section 101B (8)Insert after section 101B (7):

(8) The Hardship Review Board may exercise its functions under this Act inconjunction with any functions that the Board may exercise under the StateDebt Recovery Act 2017 or the Taxation Administration Act 1996.

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[14] Section 115 Use of name “State Debt Recovery”Omit the section.

[15] Section 117A Disclosure of information by CommissionerInsert after section 117A (1) (a2):

(a3) to the Chief Commissioner under the State Debt Recovery Act 2017 inconnection with the administration or execution of the debt recoveryguidelines under that Act, or

[16] Schedule 3 Savings, transitional and other provisionsInsert at the end of the Schedule, with appropriate Part and clause numbering:

Part Provision consequent on enactment of State Debt Recovery Act 2017

Use of name “State Debt Recovery”The Commissioner is taken to be authorised under the State Debt Recovery Act2017 to use the name “State Debt Recovery” in the exercise of any functionsunder this Act, unless the Chief Commissioner under the State Debt RecoveryAct 2017 revokes that authorisation.

4.5 First Home Owner Grant (New Homes) Act 2000 No 21[1] Section 3 Definitions

Insert in alphabetical order in section 3 (1):grant debt—see section 46.

[2] Section 25 ObjectionsOmit section 25 (1A).

[3] Section 46 Power to recover certain amountsOmit section 46 (3)–(3B).

[4] Section 46 (5) and (6)Omit section 46 (5)–(8). Insert instead:

(5) An amount payable by a person under this section is a debt payable to theCrown.

(6) A debt payable to the Crown under this section is a grant debt under this Act.

[5] Sections 46A and 46BOmit section 46A. Insert instead:

46A Recovery of grant debts(1) The Chief Commissioner may, by notice served on a person by whom a grant

debt is payable (a debt notice), require the person to pay to the ChiefCommissioner that grant debt or any part of it that is unpaid.

(2) The notice must specify the amount payable and the due date for payment.(3) The due date specified must not be less than 28 days after the notice is served

on the person.

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(4) The amount is payable by that due date or by a later date specified by the ChiefCommissioner.

(5) A debt notice must inform the person that, if the amount payable is not paid bythe due date:(a) debt recovery action may be taken under the State Debt Recovery Act

2017, and(b) that, if that action is taken, additional debt recovery costs may become

payable under that Act.

46B Payment arrangements and writing off(1) The Chief Commissioner may enter into an arrangement (which may include

provision for the payment of interest) for payment of an outstanding grant debtby instalments.

(2) The Chief Commissioner may write off the whole or part of a liability for agrant debt if satisfied that action, or further action, to recover the amountoutstanding is impracticable or unwarranted.

(3) Without limiting subsection (2), the Chief Commissioner may write off thewhole or part of the liability for a grant debt if satisfied that:(a) the person liable to pay it is in such circumstances that the exaction of

the full amount of grant debt would result in serious hardship for theperson or the person’s dependants, or

(b) the person liable to pay it has died and that person’s dependants are insuch circumstances that the exaction of the full amount of grant debtwould result in serious hardship for them.

(4) The Chief Commissioner must not enter into an arrangement for payment of agrant debt, or write off any liability for a grant debt, under this section if a debtrecovery order has been made in respect of the amount under the State DebtRecovery Act 2017.

(5) Subsection (4) ceases to apply if the debt recovery order is revoked in respectof that amount.

(6) This section does not limit any of the Chief Commissioner’s functions underthe State Debt Recovery Act 2017.Note. The State Debt Recovery Act 2017 makes separate provision for time to payarrangements.

[6] Section 48AInsert after section 48:

48A Service of noticesSection 116 of the Taxation Administration Act 1996 applies to the service ofnotices by the Chief Commissioner under this Act in the same way as it appliesto the service of documents under a taxation law.

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Part Provisions consequent on enactment of State Debt Recovery Act 2017

Recovery of grant debts(1) The amendments made to this Act by the State Debt Recovery Act 2017 extend

to amounts that became payable under section 46 before the commencementof those amendments.

(2) Accordingly, those amounts can be recovered under the State Debt RecoveryAct 2017.

(3) Section 46, as in force immediately before its amendment by the State DebtRecovery Act 2017, continues to apply to any charge created under that sectionbefore that amendment.

(4) Section 46A, as in force immediately before its substitution by the State DebtRecovery Act 2017, continues to apply to any requirement made under thatsection before that substitution.

4.6 Gaming Machine Tax Act 2001 No 72Section 18Omit the section. Insert instead:

18 Functions of Hardship Review BoardThe Hardship Review Board constituted under the State Debt Recovery Act2017 may exercise its functions under that Act and the TaxationAdministration Act 1996 in relation to tax payable under this Act.

4.7 Government Information (Public Access) Regulation 2009[1] Schedule 3 Agencies declared to be part of other agencies

Omit the matter relating to the Hardship Review Board constituted under the Fines Act1996.

[2] Schedule 3Omit “Hardship Review Board constituted under the Taxation Administration Act 1996”.Insert instead “Hardship Review Board constituted under the State Debt Recovery Act2017”.

4.8 Health Services Act 1997 No 154[1] Section 67AA Definitions

Omit the definitions of Commissioner, debt notice and fee recovery order.Insert in alphabetical order:

Chief Commissioner has the same meaning as in the State Debt Recovery Act2017.debt notice—see section 67Q.

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debt recovery order has the same meaning as in the State Debt Recovery Act2017.

[2] Section 67Q Debt notice may be issued if fee not paidOmit “the fee to the Commissioner for the taking of fee recovery action under Schedule 9”from section 67Q (2) (c) (i).Insert instead “the matter to the Chief Commissioner for the taking of debt recovery actionunder the State Debt Recovery Act 2017”.

[3] Section 67Q (2) (c) (ii)Omit the subparagraph. Insert instead:

(ii) debt recovery costs may be payable by the person if debt recoveryaction is taken under that Act, and

[4] Section 67Q (6)Insert after section 67Q (5):

(6) A debt notice under this Act is declared to be a debt notice for the purposes ofthe State Debt Recovery Act 2017.

[5] Section 67T Change of payment arrangementsOmit “the ambulance fee has been referred to the Commissioner for the making of a feerecovery order” from section 67T (5).Insert instead “the matter has been referred to the Chief Commissioner for the making of adebt recovery order”.

[6] Section 67T, noteOmit “Commissioner must withdraw a fee recovery order”.Insert instead “Chief Commissioner must withdraw a debt recovery order”.

[7] Section 67UOmit the section. Insert instead:

67U Ambulance fee is debt payable to Health Secretary(1) An ambulance fee specified in a debt notice served on a person is a debt

payable by the person to the Health Secretary.(2) The Health Secretary may recover the debt from the person in proceedings in

a court of competent jurisdiction.(3) Subsection (2) ceases to apply if the matter is referred to the Chief

Commissioner for the making of a debt recovery order under the State DebtRecovery Act 2017, unless the referral is revoked.

[8] Section 67V Referral of fee to Commissioner for fee recovery actionOmit the section.

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[9] Section 67WOmit the section. Insert instead:

67W Information to be provided if debt is referred to Chief Commissioner(1) If the Health Secretary refers a matter to the Chief Commissioner for debt

recovery action under the State Debt Recovery Act 2017, the Health Secretarymust provide to the Chief Commissioner the following information for thepurposes of enabling the Chief Commissioner to exercise functions under thatAct:(a) identifying information about the person who was provided with the

ambulance services and, if that person was a child, about any parent orguardian of the child,

(b) the date the ambulance services were provided,(c) the time the ambulance services were provided,(d) the location or pick up address at which ambulance services were

provided,(e) the destination to which the person was taken after pick up,(f) the distance travelled as part of the ambulance services,(g) the unique identifying number allocated to the ambulance services by

the Health Secretary,(h) any other information of a kind prescribed by the regulations.

(2) A requirement to provide information is a requirement to provide so much ofthat information as is known to the Health Secretary.

(3) This section applies in addition to any requirement to provide informationunder the State Debt Recovery Act 2017.

(4) In this section:identifying information has the meaning given by the State Debt Recovery Act2017.

[10] Section 67XOmit the section. Insert instead:

67X Suspension of debt recovery actionThe Health Secretary may, at any time, by notice in writing to the ChiefCommissioner:(a) request the Chief Commissioner to suspend debt recovery action in

relation to an ambulance fee that has been referred to the ChiefCommissioner, or

(b) request the Chief Commissioner to revoke the suspension of debtrecovery action in relation to an ambulance fee referred to the ChiefCommissioner.

Note. Under Part 8 of the State Debt Recovery Act 2017, the Chief Commissioner isrequired to suspend debt recovery action if a request for suspension is made.

[11] Section 67Z Review by Health SecretaryInsert after section 67Z (3):

(4) A review under this Part is a statutory internal review for the purposes of theState Debt Recovery Act 2017.

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[12] Section 67ZA Extension of time to pay—on-time review applicationOmit “fee to the Commissioner for the making of a fee recovery order” fromsection 67ZA (1) (a).Insert instead “matter to the Chief Commissioner for the making of a debt recovery order”.

[13] Section 67ZA, noteOmit “Commissioner to suspend fee recovery action”.Insert instead “Chief Commissioner to suspend debt recovery action”.

[14] Section 67ZC Actions to be taken after reviewOmit “Commissioner for the making of a fee recovery order” from section 67ZC (5) (b).Insert instead “Chief Commissioner for the making of a debt recovery order”.

[15] Section 67ZE Unpaid fees may be written offOmit section 67ZE (2). Insert instead:

(2) If the ambulance fee has already been referred to the Chief Commissioner forthe making of a debt recovery order under the State Debt Recovery Act 2017,the Health Secretary must not write off the unpaid ambulance fee unless thereferral has been revoked or debt recovery action has been suspended orcancelled.

[16] Section 67ZG Form of notices given to Chief CommissionerOmit “Commissioner”. Insert instead “Chief Commissioner”.



Changes to fee recovery(1) This Act, the regulations under this Act, and the Fines Act 1996, as in force

immediately before the repeal of Schedule 9 by the State Debt Recovery Act2017, continue to apply in respect of any fee recovery order made under thisAct before that repeal, as if the State Debt Recovery Act 2017 had not beenenacted.

(2) The State Debt Recovery Act 2017 extends to any ambulance fee that becamepayable, or is incurred for a service that was provided, before thecommencement of that Act. Accordingly, that fee may be referred to the ChiefCommissioner of State Revenue for debt recovery action under that Act.

(3) However, a fee cannot be referred to the Chief Commissioner for debtrecovery action under the State Debt Recovery Act 2017 if the fee is the subjectof fee recovery action under Schedule 9, unless the fee recovery order iswithdrawn.

[18] Schedule 9 Recovery of ambulance feesOmit the Schedule.

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4.9 Health Services Regulation 2013Clause 26B Ambulance fee recovery costsOmit the clause.

4.10 Home Building Act 1989 No 147[1] Section 69A


69A Suspension under State Debt Recovery Act 2017(1) The suspension of a licence, certificate or authority under the State Debt

Recovery Act 2017 is not disciplinary action for the purposes of this Act.(2) The suspension of a licence, certificate or authority under that Act has the

same effect as the suspension of a licence, certificate or authority under thisAct.Note. The State Debt Recovery Act 2017 contains provisions which require a licence,certificate or authority to be suspended for non-payment of a State debt in certaincircumstances.

[2] Section 83B Administrative reviews by TribunalInsert after section 83B (4):


4.11 Land Tax Management Act 1956 No 26Section 50Omit the section. Insert instead:

50 Functions of Hardship Review BoardThe Hardship Review Board constituted under the State Debt Recovery Act2017 may exercise its functions under that Act and the TaxationAdministration Act 1996 in relation to land tax payable under this Act.

4.12 Law Enforcement (Powers and Responsibilities) Act 2002 No 103Schedule 2 Search warrants under other ActsOmit “Health Services Act 1997, clause 19 of Schedule 9”.Insert in alphabetical order “State Debt Recovery Act 2017, section 66”.

4.13 Local Government Act 1993 No 30[1] Section 566 Accrual of interest on overdue rates and charges

Insert after section 566 (5):(6) If an unpaid rate or charge is referred to the Chief Commissioner of State

Revenue for debt recovery action in accordance with the State Debt RecoveryAct 2017, interest ceases to accrue on the unpaid amount under this section onand from the referral date. However, interest may be charged under that Act.

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(7) If the council revokes the referral of the amount under the State Debt RecoveryAct 2017:(a) interest starts to accrue again under this section on and from the date the

referral is revoked, unless the council otherwise directs, and(b) any interest or debt recovery costs charged by the Chief Commissioner

under that Act are not recoverable by the council.(8) In this section:

referral date means the date on which the unpaid amount is referred by thecouncil to the Chief Commissioner of State Revenue for the making of a debtrecovery order under the State Debt Recovery Act 2017.

[2] Section 603 Certificate as to rates and chargesInsert after section 603 (5):

(6) If an unpaid rate, charge or other amount is referred to the Chief Commissionerof State Revenue for debt recovery action under the State Debt Recovery Act2017:(a) a reference in this section to the rates, charges or other amounts due or

payable to the council includes a reference to an amount payable to theChief Commissioner under that Act as a consequence of the making ofa debt recovery order in respect of the rates, charges or other amounts,and

(b) the Chief Commissioner must, on request by a council, provide thecouncil with any information about the amount payable to the ChiefCommissioner that the council requires to issue a certificate under thissection.


695A Referral of unpaid amounts for debt recovery action(1) Despite anything to the contrary in this Act, a council cannot exercise the

following functions in respect of an unpaid rate, charge, fee or other amount(an unpaid amount), if the unpaid amount is referred to the ChiefCommissioner of State Revenue for debt recovery action in accordance withthe State Debt Recovery Act 2017:(a) take proceedings to recover the unpaid amount,(b) accept an amount or a transfer of land in or towards payment of the

unpaid amount,(c) enter into any agreement with a ratepayer regarding payment of the

unpaid amount,(d) write off, waive payment of or reduce the unpaid amount or any accrued

interest,(e) serve on an occupier of land a notice under section 569 in respect of the

unpaid amount.(2) Subsection (1) applies on and from the referral date (within the meaning of the

State Debt Recovery Act 2017).(3) Subsection (1) does not affect the validity of anything done by the council

before the referral date.

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(4) Subsection (1) ceases to apply if the council revokes the referral of the unpaidamount to the Chief Commissioner of State Revenue under the State DebtRecovery Act 2017.

(5) This section is subject to the provisions of any debt recovery agreement(within the meaning of the State Debt Recovery Act 2017) between the counciland the Chief Commissioner of State Revenue.Note. Under the State Debt Recovery Act 2017 the Chief Commissioner of StateRevenue assumes responsibility for the recovery of the debt and can take debtrecovery action as authorised under that Act. Applications for time to pay, and hardshipapplications, can be made under that Act.

4.14 Motor Dealers and Repairers Act 2013 No 107[1] Section 47A


47A Suspension under State Debt Recovery Act 2017(1) The suspension of a licence or certificate under the State Debt Recovery Act

2017 is not disciplinary action for the purposes of this Act.(2) The suspension of a licence or certificate under the State Debt Recovery Act

2017 has the same effect as a suspension of a licence or certificate under thisPart.Note. The State Debt Recovery Act 2017 contains provisions which require a licenceor certificate to be suspended for non-payment of a State debt in certain circumstances.

[2] Section 176 Administrative reviews by Civil and Administrative TribunalInsert after section 176 (3):


4.15 Pawnbrokers and Second-hand Dealers Act 1996 No 13[1] Section 37A


37A Suspension under State Debt Recovery Act 2017(1) This Part does not affect the operation of the State Debt Recovery Act 2017.(2) The suspension of a licence under that Act has the same effect as the

suspension of a licence under this Act.Note. The State Debt Recovery Act 2017 contains provisions which require a licenceto be suspended for non-payment of a State debt in certain circumstances.

[2] Section 39 Administrative reviews of decisions of SecretaryInsert after section 39 (2):


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4.16 Payroll Tax Act 2007 No 21Schedule 2 NSW specific provisionsOmit clause 22. Insert instead:

22 Functions of Hardship Review BoardThe Hardship Review Board constituted under the State Debt Recovery Act2017 may exercise its functions under that Act and the TaxationAdministration Act 1996 in relation to payroll tax payable under this Act.

4.17 Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 No 19[1] Section 4 Definitions

Omit the definition of relevant third party from section 4 (1).Insert in alphabetical order:

rebate debt—see sections 29 and 30.

[2] Section 26 Use of rebate to offset liabilityOmit “claimant for payroll tax or any other tax of the State.” from section 26 (1). Insert instead:

claimant:(a) for payroll tax or any other tax of the State, or(b) for any State debt (within the meaning of the State Debt Recovery Act

2017) for which a debt recovery order has been made under that Act.

[3] Section 29 Power to require payment from claimantOmit section 29 (5)–(7). Insert instead:


(6) A debt payable to the Crown under this section is a rebate debt under this Act.

[4] Section 30 Power to require payment from non-claimantOmit section 30 (3)–(5). Insert instead:


(4) A debt payable to the Crown under this section is a rebate debt under this Act.


31 Recovery of rebate debts(1) The Chief Commissioner may, by notice served on a person by whom a rebate

debt is payable (a debt notice), require the person to pay to the ChiefCommissioner that rebate debt or any part of it that is unpaid.


on the person.

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(4) The amount is payable by that due date or by a later date specified by the ChiefCommissioner.

(5) A debt notice must inform the person that, if the amount payable is not paid bythe due date:(a) debt recovery action may be taken under the State Debt Recovery Act



[6] Sections 34A and 34BInsert after section 34:

34A HardshipWithout limiting the Chief Commissioner’s functions under this Part, theChief Commissioner may write off or remit the whole or part of the liability ofa person for a rebate debt if the person is a natural person and the ChiefCommissioner is satisfied that:(a) the person is in such circumstances that the exaction of the full amount

of the rebate debt would result in serious hardship for the person or theperson’s dependants, or

(b) the person has died and that person’s dependants are in suchcircumstances that the exaction of the full amount of rebate debt wouldresult in serious hardship for them.

34B Relationship with State Debt Recovery Act 2017(1) The Chief Commissioner must not enter into an arrangement for payment of a

rebate debt under this Part, or write off or remit the whole or part of a person’sliability for payment of a rebate debt under this Part, if a debt recovery orderhas been made in respect of the amount payable under the State Debt RecoveryAct 2017.


(3) This section does not limit the Chief Commissioner’s functions under the StateDebt Recovery Act 2017.Note. The State Debt Recovery Act 2017 makes separate provision for time to payarrangements.

[7] Section 35 ObjectionsOmit section 35 (3).



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Recovery of rebate debts(1) The amendments made to this Act by the State Debt Recovery Act 2017 extend

to amounts that became payable under section 29 or 30 before thecommencement of those amendments.


(3) Section 31, as in force immediately before its substitution by the State DebtRecovery Act 2017, continues to apply to any requirement made under thatsection before that substitution.

4.18 Property, Stock and Business Agents Act 2002 No 66Section 203AInsert after section 203:

203A State Debt Recovery Act 2017(1) The suspension of a licence or certificate under the State Debt Recovery Act

2017 is not disciplinary action for the purposes of this Act.(2) The suspension of a licence or certificate under that Act has the same effect as

the suspension of a licence or certificate under this Act.Note. The State Debt Recovery Act 2017 contains provisions which require a licenceor certificate to be suspended for non-payment of a State debt in certain circumstances.

4.19 Small Business Grants (Employment Incentive) Act 2015 No 14[1] Section 4 Definitions

Omit the definition of relevant third party from section 4 (1).Insert in alphabetical order:

grant debt—see sections 31 and 32.


28A Use of grant to offset other liability(1) The Chief Commissioner may, instead of paying a grant, apply the amount of

the grant, or part of the grant, towards a liability of the claimant:(a) for payroll tax or any other tax of the State, or(b) for any State debt (within the meaning of the State Debt Recovery Act

2017) for which a debt recovery order has been made under that Act.(2) Consent of the claimant is not required.(3) An amount so applied is taken to be an amount paid by way of grant for the

purposes of this Act.

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[3] Section 31 Power to require payment from claimantOmit section 31 (5)–(7). Insert instead:



[4] Section 32 Power to require payment from non-claimantOmit section 32 (3)–(5). Insert instead:




33 Recovery of grant debts(1) The Chief Commissioner may, by notice served on a person by whom a grant

debt is payable (a debt notice), require the person to pay to the ChiefCommissioner that grant debt or any part of it that is unpaid.


on the person.(4) The amount is payable by that due date or by a later date specified by the Chief

Commissioner.(5) A debt notice must inform the person that, if the amount payable is not paid by

the due date:(a) debt recovery action may be taken under the State Debt Recovery Act



[6] Sections 36A and 36BInsert after section 36:

36A HardshipWithout limiting the Chief Commissioner’s functions under this Part, theChief Commissioner may write off or remit the whole or part of the liability ofa person for a grant debt if the person is a natural person and the ChiefCommissioner is satisfied that:(a) the person is in such circumstances that the exaction of the full amount

of the grant debt would result in serious hardship for the person or theperson’s dependants, or

(b) the person has died and that person’s dependants are in suchcircumstances that the exaction of the full amount of grant debt wouldresult in serious hardship for them.

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36B Relationship with State Debt Recovery Act 2017(1) The Chief Commissioner must not enter into an arrangement for payment of a

grant debt under this Part, or write off or remit the whole or part of a person’sliability for payment of a grant debt under this Part, if a debt recovery orderhas been made in respect of the amount payable under the State Debt RecoveryAct 2017.


(3) This section does not limit the Chief Commissioner’s functions under the StateDebt Recovery Act 2017.Note. The State Debt Recovery Act 2017 makes separate provision for time to payarrangements.

[7] Section 37 ObjectionsOmit section 37 (3).





Recovery of grant debts(1) The amendments made to this Act by the State Debt Recovery Act 2017 extend

to amounts that became payable under section 31 or 32 before thecommencement of those amendments.


(3) Section 33, as in force immediately before its substitution by the State DebtRecovery Act 2017, continues to apply to any requirement made under thatsection before that substitution.

4.20 Tattoo Parlours Act 2012 No 32[1] Section 26A


26A Suspension under State Debt Recovery Act 2017(1) This Part does not affect the operation of the State Debt Recovery Act 2017.

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(2) The suspension of a licence under that Act has the same effect as thesuspension of a licence under this Act.Note. The State Debt Recovery Act 2017 contains provisions which require a licenceto be suspended for non-payment of a State debt in certain circumstances.

[2] Section 27 Right to seek administrative review from Civil and Administrative TribunalInsert after section 27 (5):


4.21 Taxation Administration Act 1996 No 97[1] Section 3 Definitions

Insert in alphabetical order in section 3 (1):Hardship Review Board means the Hardship Review Board constituted underthe State Debt Recovery Act 2017.tax debt—see section 44.

[2] Section 19 Offset of refund against other liabilityOmit section 19 (1). Insert instead:

(1) Instead of making a refund to a taxpayer, the Chief Commissioner may applythe amount that would otherwise be refunded to meet any of the following:(a) a tax debt or any other amount payable by the taxpayer under a taxation

law,(b) a grant debt (within the meaning of the State Debt Recovery Act 2017)

payable by the taxpayer, whether or not a debt recovery order has beenmade under that Act against the taxpayer for the debt,

(c) a referable debt (within the meaning of the State Debt Recovery Act2017) payable by the taxpayer, but only if a debt recovery order hasbeen made against the taxpayer for the debt.


44 Unpaid tax is debt payable to Chief Commissioner(1) If the whole or part of tax payable by a taxpayer is not paid to the Chief

Commissioner as required by a notice of assessment, the amount unpaid is adebt payable to the Chief Commissioner by the taxpayer.

(2) A debt payable by a taxpayer to the Chief Commissioner under this Act is atax debt under this Act.

[4] Section 45 Joint and several liabilityOmit section 45 (1). Insert instead:

(1) If 2 or more persons are jointly and severally liable to pay an amount under ataxation law, the amount that is unpaid is a tax debt payable to the ChiefCommissioner by each of them.

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[5] Sections 46 and 46AOmit section 46. Insert instead:

46 Debt payable as required by debt notice(1) The Chief Commissioner may, if a person fails to pay an amount of tax that

the person is required to pay under a notice of assessment served on the person,serve a debt notice on the person by whom any tax is payable.

(2) A debt notice is a notice to the effect that the person to whom it is directed isrequired to pay a specified amount of tax to the Chief Commissioner by a datespecified in the notice.

(3) The due date specified must not be less than 28 days after the notice is servedon the person.

(4) The notice must inform the person that, if the amount payable is not paid bythe due date:(a) debt recovery action may be taken under the State Debt Recovery Act



46A Recovery of tax debt(1) If the whole or part of tax payable by a taxpayer is not paid to the Chief

Commissioner as required by a debt notice served on the taxpayer, the ChiefCommissioner may recover the tax debt, in a court of competent jurisdiction,as a debt to the Chief Commissioner.

(2) However, the Chief Commissioner cannot take proceedings under subsection(1) to recover the tax debt if the Chief Commissioner makes a debt recoveryorder against the person under the State Debt Recovery Act 2017 in respect ofthat tax debt, unless that order is revoked.

(3) This section does not limit the Chief Commissioner’s functions under the StateDebt Recovery Act 2017.

[6] Section 47 Arrangements for payment of taxInsert after section 47 (3):

(4) This section ceases to apply if a debt recovery order under the State DebtRecovery Act 2017 is made against the taxpayer in respect of the amountpayable.

(5) Subsection (4) does not limit the functions of the Chief Commissioner underthe State Debt Recovery Act 2017.

[7] Section 47B Liability of directors and former directors of corporation for failure to pay corporate tax liabilityOmit “Board of Review” from section 47B (3) (c). Insert instead “Hardship Review Board”.

[8] Section 60 The Chief CommissionerOmit “Executive Director, Office of State Revenue” from section 60 (2).Insert instead “Deputy Secretary, Revenue NSW in the Department of Finance, Servicesand Innovation”.

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[9] Section 64 The CommissionerOmit “Director, Technical and Advisory Services, Office of State Revenue” fromsection 64 (2).Insert instead “Executive Director, Technical and Advisory Services, Revenue NSW in theDepartment of Finance, Services and Innovation”.

[10] Section 82 Permitted disclosures—to particular personsInsert after section 82 (b) (v):

(va) the State Debt Recovery Act 2017,

[11] Section 82 (k) (x)Omit “Division 5 of Part 10”. Insert instead “the State Debt Recovery Act 2017”.

[12] Section 106AOmit the section. Insert instead:

106A Functions of Hardship Review Board(1) The Hardship Review Board may exercise its functions under this Division in

relation to a tax only on the application of the taxpayer.(2) Division 3 of Part 7 of the State Debt Recovery Act 2017 applies to reviews

under this Act in the same way as it applies to hardship reviews under that Act.(3) The Hardship Review Board may exercise its functions under this Act in

conjunction with any functions that the Board may exercise under the StateDebt Recovery Act 2017 or the Fines Act 1996.

[13] Section 106B Waiver of taxInsert after section 106B (3):

(4) This section applies only to tax payable by a natural person.

[14] Section 106C Deferral and writing off of taxInsert at the end of the section:

(2) The Hardship Review Board may exercise its functions under this section onlyin respect of tax payable by a natural person.

(3) The Hardship Review Board cannot exercise its functions under this section ifthe Chief Commissioner has made a debt recovery order in respect of the taxunder the State Debt Recovery Act 2017.

(4) This section does not limit the functions of the Hardship Review Board underthat Act.

[15] Section 106CA Actions to be taken by Chief CommissionerInsert at the end of the section:

(2) If the Chief Commissioner has made a debt recovery order in respect of the taxamount under the State Debt Recovery Act 2017, the Chief Commissionermust revoke the debt recovery order to the extent necessary to give effect to adecision of the Hardship Review Board, or of the Chief Commissionerexercising the functions of the Hardship Review Board, to waive the paymentof tax.

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[16] Section 106D Disclosure of informationOmit the section.


Part Provisions arising from enactment of State Debt Recovery Act 2017

Application to existing tax debts(1) An amendment made to this Act by the State Debt Recovery Act 2017 extends

to a tax amount that became payable before the commencement of theamendment.

(2) Accordingly, a notice of assessment may be served on a person, in relation tothe tax amount, in accordance with section 46 (as substituted by that Act) andthat notice constitutes a debt notice for the purposes of the State Debt RecoveryAct 2017.

(3) This clause is subject to the other provisions of this Part.

Continuation of Hardship Review Board’s functionsThe functions of the Hardship Review Board in relation to any matter that wasbeing dealt with by the Hardship Review Board as constituted undersection 106A, before the substitution of that section by the State DebtRecovery Act 2017, may continue to be exercised by the Hardship ReviewBoard as constituted under that section.

Substitution of section 46(1) Section 46, as in force immediately before its substitution by the State Debt

Recovery Act 2017, continues to apply in relation to any requirement made bythe Chief Commissioner that was made under that section, by notice in writingserved on a taxpayer, before the substitution of that section by that Act.

(2) This clause does not prevent the Chief Commissioner exercising the ChiefCommissioner’s functions under section 46, as substituted by the State DebtRecovery Act 2017, in respect of the unpaid tax amount.

4.22 Tow Truck Industry Act 1998 No 111[1] Section 44A


44A Suspension under State Debt Recovery Act 2017(1) The suspension of a licence or certificate under the State Debt Recovery Act

2017 is not disciplinary action under this Part.(2) A suspension of a licence or certificate under that Act has the same effect as a

suspension of a licence or certificate under this Part.Note. The State Debt Recovery Act 2017 contains provisions which require a licenceor certificate to be suspended for non-payment of a State debt in certain circumstances.

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[2] Section 45 Application to Civil and Administrative Tribunal for administrative reviewInsert after section 45 (2):


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