Section 238 — Social Security (Administration) Act 1999: Payments to Commissioner of Taxation or the Child Support Registrar

(1) The Secretary must, in accordance with section 218 of the Income Tax Assessment Act 1936, or Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953, for the purpose of enabling the collection of an amount that is, or may become, payable by a recipient of a social security payment: (a) make deductions from the instalments of, or make a deduction from, the social security payment payable to a person; and (b) pay the amount deducted to the Commissioner of Taxation. (1A) Subsection (1) does not apply to a social security payment that is a payment of an essential medical equipment payment. (1B) Subsection (1) does not apply to a social security payment that is a student start-up loan. (2) The Secretary must, in accordance with a notice given to the Secretary under section 72AA of the Child Support (Registration and Collection) Act 1988 in relation to the recipient of a social security pension or a social security benefit: (a) make deductions from the instalments of the pension or benefit payable to the person; and (b) pay the amounts deducted to the Registrar.