(1) This section applies in relation to an amount (the recoverable amount ) if:
(a) the amount is recoverable from a person, or the estate of a person, as a debt due to the Commonwealth under subsection 99ABA(2), 99ABB(4) or 99ABG(3); and
(b) any review rights under section 99ABD in relation to the amount have been exhausted or have expired.
(2) The Secretary may, on behalf of the Commonwealth, set off the whole or a part of the recoverable amount against the whole or a part of an amount payable (the payable amount ) to the person or estate under this Act.
(3) To avoid doubt:
(a) an amount set off under subsection (2) may be equal to or less than 100% of the payable amount; and
(b) the payable amount is taken to have been paid in full to the person or estate if the payable amount, less any amount set off against the payable amount under this section, is paid to the person or estate.