Non-recovery of a debt (write-off)

The accountable authority (or delegate) of a non-corporate Commonwealth entity may only write off an amount owing to the Commonwealth in accordance with section 11 of the PGPA Rule. The accountable authority does not need to pursue the recovery of a debt where it is considered not economical, a debt is not legally recoverable or the write-off is authorised by an Act. A decision to write off a debt does not legally extinguish the debt. For example, if the debtor's circumstances change in the future the debt can be reinstated and pursued.

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