New South Wales Consolidated Acts

GOVERNMENT SECTOR FINANCE ACT 2018 - SECT 5.7

5.7 Act of grace payments

(1) A Minister may, if satisfied that there are special circumstances or circumstances of a kind prescribed by the regulations, authorise an amount to be paid to a person on behalf of the State (an
"act of grace payment" ) under this section even though the payment is not--

(a) otherwise authorised by or under law, or

(b) required to meet an obligation.

(2) An act of grace payment is subject to any terms and conditions that the Minister may decide to impose.

(3) If a term or condition of an act of grace payment is contravened by the recipient of the payment, the payment may be recovered from the recipient by the Crown in a court of competent jurisdiction as a debt due to the Crown.

(3A) If a term or condition of a nominated act of grace payment is contravened by the recipient of the payment, the payment may be recovered from the recipient by the Chief Commissioner of State Revenue under the Taxation Administration Act 1996 as if the payment is an amount of unpaid tax under that Act.

(3B) The Taxation Administration Act 1996 , Part 8 and Part 9, Division 2 apply in relation to a person to whom a nominated act of grace payment is made, with the following modifications--

(a) a reference to a taxpayer must be read as a reference to a person to whom a nominated act of grace payment is made,

(b) a reference to a tax liability must be read as a reference to compliance with the terms and conditions of a nominated act of grace payment,

(c) a reference to a taxation law, including in relation to the functions of an authorised officer or tax officer, must be read as the terms and conditions of a nominated act of grace payment.

(4) A Minister may delegate the function of making act of grace payments (including in relation to the imposition of terms and conditions for payments) only to--

(a) an accountable authority for a GSF agency, or

(b) any person employed in or by a Public Service agency if the agency is responsible to the Minister under an administrative arrangements order made for the purposes of section 50C of the Constitution Act 1902 , or

(c) any other entity (or an entity of a kind) prescribed by the regulations.

(5) Act of grace payments are to be made using money that is otherwise lawfully available.

(6) This section does not limit any power, privilege or right conferred on a Minister or any other person by another law to make payments as an act of grace (whether or not for or on behalf of the Crown or the State).

(7) In this section--

"nominated act of grace payment" means an act of grace payment nominated by the Chief Commissioner of State Revenue by notice published in the Gazette.