1.1.W.30 Write off


Write off is the legislative term used to describe a decision not to start, postpone or stop the recovery of a debt due to the Commonwealth for a temporary or permanent period of time. For example, a debt to the Commonwealth may be permanently written off if it is not cost effective to take action to recover the debt.

Act reference: FA(Admin)Act section 95 Secretary may write off debt

Policy reference: FA Guide Writing-off a debt

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