C45/1996 RIGHT OF REVIEW IN RESPECT OF THE IMPLEMENTATION OF REDUCTIONS AND CANCELLATIONS

External

Departmental Instruction

DATE OF ISSUE: 16 SEPTEMBER 1996

RIGHT OF REVIEW IN RESPECT OF THE IMPLEMENTATION OF REDUCTIONS AND CANCELLATIONS

INTRODUCTION

The purpose of this instruction is to provide an administrative solution to the problems associated with the implementation of cancellations and reductions under sections 56A and 56B of the Veterans' Entitlements Act. (VEA), referred to in the VEA as "automatic terminations and reductions".

2.It is important to define the meaning of the term "automatic" in this context. Most often, the term "automatic" implies a "global" or across the board, computer-generated update, as for example global adjustments of share values or managed investments. In other words, the variation to income/asset details and resultant service pension rate change occur automatically without manual action having to be taken by a service pension examiner.

3.The meaning of the term "automatic" as it refers to the automatic termination and reduction of service pensions under sections 56A and 56B respectively, means that loss of eligibility for service pension, or the reduction in the rate of payment occurs automatically as a result of certain conditions occurring. That is, the loss of eligibility or rate reduction is produced automatically by the operation of law, and not by any decision of the Commission.

BACKGROUND

Sections 56A and 56B

4.Both sections 56A and 56B outline the consequences of a service pensioner or income support supplement (ISS) recipient not complying with section 54 notification obligations. (Attachment A1 refers.)

5.In simple terms, if a person has been served with a notice under section 54 which states that they must notify the Department within a specified period of time (ie the notification period) of an event or a change in circumstances; the person fails to notify of the event or change; and as a consequence of that event or change of circumstances:

☑they lose basic eligibility for the service pension or ISS - pension or ISS is automatically cancelled - ie no decision by Commission is required (s56A refers); or

☑the person' rate of pension or ISS is to be reduced - reduction occurs automatically -ie no decision by Commission is required.(s56B refers).

6.In contrast, section 56D provides for the reduction of service pension or ISS where "...the Commission is satisfied that the rate at which service pension ...is being, or has been, paid is more than the rate provided for by this Act, ..".

7.Further, sections 56A and 56B specify that the effective date for termination or reduction is immediately after the day on which the event or change in circumstances which led to the termination or reduction occurs.*

*Note, in practice, this is the next available payday after the day on which the event or change in circumstances occurred.

8.Accordingly, sections 56A and B empower the Department (not the Commission) to implement the termination or reduction of pension or ISS retrospectively where failure to comply with section 54 notification requirements has occurred.

9.A number of findings of fact need to be established to satisfy sections 56A and B - ie has a notice been issued under s54; was that notice a valid notice; was there a change in circumstances; did that change have an effect on the pension; and did the person fail to notify. If all these facts are established, then the reduction and its effective date are automatic.

10.Administrative action is then required to reduce ongoing payments - ie identify the start date of the retrospective reduction, the amount per fortnight of the reduction, the total amount of debt; and to commence recovery.

Right of Review

11.Currently, section 57 of the VEA, provides service pensioners with a right of review in respect of certain decisions (Attachment A 1 refers). However, s 57 only applies to decisions of the Commission.

12.Because the automatic termination or rate reduction under section 56A or B is produced by the operation of law and not by any decision of the Commission - ie t — here is no discretionary power involved - it cannot be reviewed under s57.

13.Unlike s56B, determinations made under s56D to reduce the rate of service pension, are decisions made by the Commission, and as such are reviewable under s57. Section 56D is not an alternative to reduction under s56B, but only applies if s56B does not apply.

Lack of Right of Review

14.The current lack of appeal rights under the VEA in respect of automatic rate reductions means that a service pensioner affected by the operation of s56A or s56B has no recourse to statutory administrative review.

15.Such a denial of the right to question an administrative decision has frequently been criticised by the Ombudsman and ex-service organisations, particularly in comparison with review rights available to Social Security recipients. It should be noted, that any decision made under the Social Security Act (SSA) is an appealable decision. In fact, s1240 of the SSA, specifically states that -

"....there is a decision of the Secretary where the Act operates automatically to terminate or reduce the rate of pension, benefit or allowance...".

16.In a recent decision relating to a retrospective reduction under s56B, the Administrative Appeals Tribunal, made the following comments in respect of s56B, particularly in its ability to automatically reduce service pensions retrospectively ...

"...The above situation, bearing in mind that the Veterans' Entitlements Act is considered to be beneficial legislation, is all the more interesting having regard to the fact that the legislation does not currently provide rights of review regarding raising overpayments, write off or waiver....the lawmakers might give some consideration to providing service pensioners with some means of reviewing situations such as incorrect "automatic rate reduction" (with no right of review) consequently leading to incorrect decisions that overpayments have been made (with no right of review) coupled with no right of review regarding the writing off or waiver of the incorrect overpayments... "

Administrative Difficulties

17.From an application point of view, the difficulty in relation to retrospective decision making is that the legislation does not reflect administrative realities - ie the legislation assumes an ability to make both a prospective and a retrospective decision at the same time. That is, that on receipt of the information it is possible to determine not only that on going pension is to be reduced, but also that the effective date for the reduction predates the date of this determination.

18.What often occurs, however, is that the ongoing pension is reduced first, and then the matter investigated to establish if there has been a failure to notify which results in a retrospective reduction and a subsequent overpayment.

19.The second major difficulty with s56A and s56B is that they come into operation the moment the recipient fails to comply with a s54 notice. That is, it is operating automatically often before the Department is aware that it is operating, because the event that gives rise to the reduction has happened, and the failure to notify has occurred, and the pension reduction date has also occurred.

20.Therefore every payment which occurs after 21 days after the notifiable event has an amount in that payment which is an overpayment and is creating a debt to the Commonwealth.

CURRENT AND PROPOSED NEW PROCEDURES

To address some of the difficulties currently being experienced with the operation of s56A and s56B, the following administrative procedures are being proposed.

21.Steps in the process where a section 56A or B operates to retrospectively cancel or reduce service pension or ISS due to a failure to notify

STEP 1

Current - Service pension examiner does a prospective reduction (eg from current reduction date) and produces an automatic "daily" variation advice which contains the "Your Right of Review" paragraphs.

New Procedures - No change to procedures. However, the "Your Right of Review" paragraphs have been amended slightly for all daily "Variation to Pension" payment advices* to take out references to 'Delegate's decision' etc. Sample of the new variation advice is at Attachment B.

*Note - these amendments to the daily payment 'variation' advices should be in place by 13 September 1996.

STEP 2

Current - Case is submitted to Delegate for determination. Case determined, variation advice goes out.

New Procedures - No change! Variation advice modified as above.

STEP 3

Current -Delegate surmises that an overpayment may have occurred. Registers the case as an overpayment on CMS and passes the file to the Overpayment Management Unit (OMU) for investigation.

New Procedures - No change!

STEP 4

Current - OMU receives case and sends out initial advice to client that the Department is investigating a possible overpayment

New Procedures - No change!

STEP 5

Current - OMU Delegate confirms the date of the retrospective reduction or cancellation and amount overpaid.

New Procedures - Current form used by the OMU delegate can continue to be used. At this stage the delegate can state on the form that the retrospective cancellation/reduction was through the operation of section 56A or B.

STEP 6

Current - OMU advises veteran confirming that the overpayment exists; the cause of the overpayment, amount of debt and methods for repayment, including right of review.

New Procedures - No change to procedures. However, changes will be required to the standard first recovery letters (ie OPRE1, OPRE1WT, OPRE2, and OPRE2WT) to take out any references to 'Delegate's decision, and in respect of "Your Right Of Review" paragraphs. Refer to samples at Attachments C1 to C4.

STEP 7

Current - If the debtor lodges an appeal the case is reviewed by the Service Pensions Review Officer (SPRO) who determines the case, and provides the appellant with his/her written determination, statement of reasons, plus a covering letter which highlights the next level of review is the Administrative Appeals Tribunal (AAT).

New Procedures - For appeals against cancellations/reductions through the operation of sections 56A or B, the following action will need to be taken by the SPRO :

Decision and statement of reasons must not include any references to having reviewed the primary decision under section 57 etc. An alternate form of words as suggested by Legal Services is at Attachment D.
The covering letter currently sent out with the determination which refers to further right of review at the AAT should not be used.

22.Steps in the process where section 56D and 56H operate to retrospectively cancel or reduce service pension or ISS due to a false statement or misrepresentation

STEPs1 to 4 - Current & New Procedures as above.

STEP 5

Current - OMU Delegate confirms the date of the retrospective reduction or cancellation and amount overpaid.

New Procedures - Current form used by OMU delegate can continue to be used. At this stage the delegate should state on the form that the retrospective reduction was through the operation of section 56D etc.

STEP 6

Current - OMU advises veteran confirming that the overpayment exists; the cause of the overpayment, amount of debt and methods for repayment, including right of review.

Note - although a retrospective reduction under sections 56D and 56H is a decision of the Delegate, the reference to a 'decision' has been removed to enable the same advice to be used in respect of both section 56B and section 56 D/H reductions; and to simplify procedures.

STEP 7

New Procedures - No change!

23.Steps in the process where no overpayment exists (ie section 56D operates prospectively).

STEPs1 to 4 - Current & New Procedures - as above

STEP 5

Current - OMU Delegate finds that a retrospective cancellation/reduction has not occurred. Debtor is advised no overpayment exists (current standard overpayment letter ADNO-OP refers).

New Procedures - No change!

CONTACT OFFICERS

24.Any queries relating to this instruction should be directed to Freda Widawski on telephone (02) 2137487.

MURRAY HARRISON

BRANCH HEAD

INCOME SUPPORT

Attachment A1

Automatic termination - recipient not complying with section 54 notification obligations

56A.(1) Where:

(a)a person who is receiving a service pension or income support supplement is given a notice under section 54; and

(b)the notice requires the person to inform the Department or a specified officer of the occurrence of an event or change in circumstances within a specified period (in this section called the “notification period”); and

(c)the event or change in circumstances occurs; and

(d)the person does not inform the Department or specified officer of the occurrence of the event or change in circumstances within the notification period in accordance with the notice; and

(e)because of the occurrence of the event or the change in circumstances:

(i)the person ceases to be eligible for the pension or income support supplement; or

(ii)the pension or income support supplement ceases to be payable to the person;

the pension or income support supplement ceases to be payable to the person immediately after the day on which the event or change in circumstances occurs.

(2) If the person ceases to be eligible for a pension under subsection (1), the pension is cancelled.

Note:if a pension ceases to be payable to a person under this section, the person's eligibility for benefits under Division 12 also ceases.

Automatic rate reduction - recipient not complying with section 54 notification obligations

56B.Where:

(a)a person who is receiving a service pension or income support supplement is given a notice under section 54; and

(c)the event or change in circumstances occurs; and

(d)the person does not inform the Department or specified officer of the occurrence of the event or change in circumstances within the notification period in accordance with the notice; and

(e)because of the occurrence of the event or change in circumstances, the person's rate of pension or income support supplement is to be reduced;

then, except where otherwise provided for by this Act, the pension or income support supplement becomes payable to the person at the reduced rate immediately after the day on which the event or change in circumstances occurs.

Rate reduction determinations

56D.(1) If the Commission is satisfied that the rate at which service pension or income support supplement is being, or has been, paid is more than the rate provided for by this Act, the Commission may determine that the rate is to be reduced to the rate specified in the determination.

Note 1:a determination under this section is not necessary in a case where an automatic rate reduction is produced by section 56B.

Note 2:for the date of effect of a determination under this section, see section 56H.

(2) A determination under subsection (1) must be in writing.

Date of effect of adverse determination

General

56H.(1) The day on which a determination under section 56D, 56E, 56EA or 56EB (in this section called the “adverse determination”) takes effect is worked out in accordance with this section.

(2) The adverse determination takes effect on:

(a)the day on which the determination is made; or

(b)if another day is specified in the determination - on that day.

(3) Subject to subsections (4), (5), (6), (7) and (8), the day specified under paragraph (2) (b) must be later than the day on which the determination is made.

Contravention of Act

(4) If the adverse determination is made because a person has contravened a provision of this Act (other than subsection 54(6), 54A(6), 54AA(7) or 128(4)) the day specified under paragraph (2)(b) may be earlier than the day on which the determination is made.

False statement or misrepresentation - suspension or cancellation

(5) If:

(a)a person has made a false statement or misrepresentation; and

(b)because of the false statement or misrepresentation, any amount of a service pension or income support supplement has been paid to a person which should not have been paid;

the day specified under paragraph (2) (b) may be earlier than the day on which the determination is made.

False statement or misrepresentation - rate reduction

(6) If:

(a)a person has made a false statement or misrepresentation; and

(b)because of the false statement or misrepresentation, the rate at which a service pension or income support supplement was paid to a person was more than it should have been;

the day specified under paragraph (2) (b) may be earlier than the day on which the determination is made.

Attachment A 2

Claimants and service pensioners may seek review of certain decisions

57.(1) A claimant who is dissatisfied with a decision of the Commission:

(a)in relation to a claim for a qualifying service determination under section 35B; or

(b)in relation to a claim for a service pension or income support supplement; or

(c)in relation to a request under section 52Y (financial hardship);

may request the Commission to review the decision.

(2) A pensioner who is dissatisfied with a decision of the Commission:

(a)cancelling or suspending a service pension or income support supplement; or

(b)terminating the suspension of a service pension or income support supplement; or

(c)reducing or increasing the rate of a service pension or income support supplement; or

(d)refusing an application for an increase in the rate of a service pension or income support supplement; or

(e)in relation to a request under section 52Y (financial hardship);

may request the Commission to review the decision.

Attachment B

THE NEW DAILY "Variation TO PENSION" PAYMENT ADVICES

"Your Right of Review" paragraphs have been changed for all daily payment advices, where a variation in the pension rate (including cancellation) has occurred. There is no change to daily payment advices in respect of new grants or continuations. Similarly, 'quarterly' or 'global' advices have not been modified.

Dear Mr

VARIATION TO YOUR PENSION AND/OR ALLOWANCE

This letter is to advise you of a change to your pension assessment.

Thank you for (free text). Your details have been amended and your pension is assessed as follows.

Payment Details -

The amount of pension you receive will be varied from X. Payment will be made at the rate shown below

Service pension — xxx.xx

Pharmaceutical allowance xx.xx

Total fortnightly service pensionxxx.xxTOTAL FORTNIGHTLY PAYMENT xxx.xx

This amount will be credited each fortnight to account number X in the name of X at the X.

Fringe Benefits, Your Income and Assets -paragraphs unchanged

Your Right of Review

If you do not agree with this variation to your pension you may apply to have it reviewed by a Service Pension Review Officer at this office. If you decide to apply you must do so within three months of being advised of this variation.

A request for a review must be made in writing and set out your reasons for seeking a review.

Your Obligations to the Department ; Release and Use of Information - paragraphs unchanged

Yours sincerely

Deputy Commissioner as Delegate of the Secretary

Attachment C 1

SUGGESTED CHANGES TO FIRST RECOVERY LETTERS (OVERPAYMENT STANDARD LETTERS - OPRE1)

OPRE1 (First Recovery letter - advice investigation of overpayment sent previously)

ADDRESS

DATE

Dear

I am writing to you about our letter of {fill in date of previous letter} concerning a possible overpayment of service pension, and wish to confirm that your service pension has been overpaid.

Service pensions are income / asset tested payments and recipients are required to notify this department within a prescribed period of any change in income or assets and of any changes to personal or domestic circumstances. The prescribed period is 21 days. (Optional to be used for O/P from pre 1991 {but prior to July 1991 the prescribed period was 14 days})

(optional)

In addition, recipients of rent assistance are required to notify of any changes to the amount of rent paid or if they commence paying rent to a government authority.

OVERPAYMENT BACKGROUND

{Free text - include circumstances of how and why O/P occurred. Need sufficient detail so that veteran understands why he/she was overpaid}

As you [did not advise this department {insert the event which led to the O/P} within the prescribed period] or [provided incorrect information in relation to {insert the event which led to the O/P}] a Delegate of the Repatriation Commission has decided to reduce the rate of / cancel your service pension has been cancelled/reduced from {insert date}. This decision was made in accordance with Division 15 of Part III of the Veterans' Entitlements Act, 1986.

This means that your service pension has been overpaid.

The overpayment commenced on {insert date} (being the payday after {insert the event} and continued until {insert date} (being the day before pension was correctly assessed / cancelled). The overpayment amounts to ${insert amount of O/P}.

HOW TO REPAY

Please refund the amount of {insert the amount of the O/P} to the Receiver of Public Monies at the above address within 21 days of this advice. If payment is made by mail, please cross your cheque or money order "Not Negotiable". If you pay in person at this office, payment may be made in cash.

Optional

Please return the enclosed card with your payment.

If no reply or refund is received within 21 days, the department will pursue recovery action without further consultation.

ADMINISTRATIVE CHARGE

If, for any reason, your overpayment is not fully refunded within three months of the date of this letter, the amount outstanding will be increased by an administrative charge. This is a once only charge which comprises an amount of $15.00 plus 10% of the balance outstanding at that time.

The maximum charge is $515. In your case, the amount of the charge would be, at most ${insert amount}.

YOUR RIGHT OF REVIEW

If you disagree with the income or asset details forming the basis of the assessment or the period during which the overpayment occurred, you have the right to apply for a review of the Delegate's decision to reduce / cancel variation to your service pension from {insert date}.

Any application for review should:

(a)be in writing; and

(b)be lodged within three months of the date of this letter; and

(c)contain a full statement setting out why you disagree with the

Delegate's decision variation

If you apply for a review, the overpayment must still be repaid. If your application is successful, any monies refunded will be returned to you.

There is no right of review in relation to the recovery of an overpayment.

TAXATION INFORMATION (for taxable pension cases)

This refund of overpaid service pension will effectively reduce the amount of taxable service pension received by you during the financial year/s concerned. If you were liable to pay income tax for the financial year/s in which the overpayment occurred, you may apply for an amended statement of benefit for that/those years, after the repayment is made.

If this applies to you, you should attach a request for an amended statement of service pension, to your repayment. The department will provide you with an amended statement which you may then send to the Australian Taxation Office, together with a request for an amended assessment in respect of tax paid on the income refunded.

(Next para is optional - for inclusion where O/P period covers more than one financial year)

The period of the overpayment covers a number of financial years. The amount overpaid in each financial year is as follows:

FINANCIAL YEARAMOUNT

{insert F/Y}{insert amount of O/P}

TOTAL${insert total O/P}

OBLIGATIONS (if still in receipt of SP include next para)

I would like to remind you of your obligations under section 54 of the Veterans' Entitlements Act, 1986. You must notify this department within 21 days if any of the following occurs:

variations in your income / assets; or
changes to your personal or domestic circumstances; or
you change your address;

as the rate of service pension you are entitled to receive may be affected.

If there is any reason why you will not be able to repay your overpayment within twenty one (21) days or if you wish to discuss the matter further, please contact me on the telephone number at the top of this letter as soon as possible.

Yours sincerely

(Signatory)

for Deputy Commissioner

Attachment C 2

OPRE1WT (First Recovery letter - advice investigation of overpayment sent previously; waiver tax para included)

ADDRESS

DATE

Dear

I am writing to you about our letter of {fill in date of previous letter} concerning a possible overpayment of service pension, and wish to confirm that your service pension has been overpaid.

(optional)

In addition, recipients of rent assistance are required to notify of any changes to the amount of rent paid or if they commence paying rent to a government authority.

OVERPAYMENT BACKGROUND

{Free text - include circumstances of how and why O/P occurred. Need sufficient detail so that veteran understands why he/she was overpaid}

This means that your service pension has been overpaid.

HOW TO REPAY

Optional

Please return the enclosed card with your payment.

If no reply or refund is received within 21 days, the department will pursue recovery action without further consultation.

ADMINISTRATIVE CHARGE

The maximum charge is $515. In your case, the amount of the charge would be, at most ${insert amount}.

YOUR RIGHT OF REVIEW

Any application for review should:

(a)be in writing; and

(b)be lodged within three months of the date of this letter; and

(c)contain a full statement setting out why you disagree with the

Delegate's decision variation

If you apply for a review, the overpayment must still be repaid. If your application is successful, any monies refunded will be returned to you.

There is no right of review in relation to the recovery of an overpayment.

TAXATION INFORMATION (for taxable pension cases)

(Next para is optional - for inclusion where O/P period covers more than one financial year)

The period of the overpayment covers a number of financial years. The amount overpaid in each financial year is as follows:

FINANCIAL YEARAMOUNT

{insert F/Y}{insert amount of O/P}

TOTAL${insert total O/P}

Please note that if the period of overpayment involved financial years more than four (4) years ago, the Australian Taxation Office has no authority to reimburse "overpaid" tax. However, if this is the case, this Department will give consideration to waiving recovery of an amount equivalent to the "overpaid" tax amount.

If you wish to have recovery of the "overpaid" tax amount considered for waiver, you should :

make a request in writing;
include the reasons why you believe it should be waived; and
attach a statement from the Australian Taxation Office which shows the amount of "overpaid" tax that you have paid.

OBLIGATIONS (if still in receipt of SP include next para)

I would like to remind you of your obligations under section 54 of the Veterans' Entitlements Act, 1986. You must notify this department within 21 days if any of the following occurs:

variations in your income / assets; or
changes to your personal or domestic circumstances; or
you change your address;

as the rate of service pension you are entitled to receive may be affected.

Yours sincerely

(Signatory)

for Deputy Commissioner

Attachment C3

OPRE2 (First Recovery letter - no previous advice of overpayment)

ADDRESS

DATE

Dear

I am writing to advise you that the service pension paid to you has been overpaid.

(optional)

In addition, recipients of rent assistance are required to notify of any changes to the amount of rent paid or if they commence paying rent to a government authority.

OVERPAYMENT BACKGROUND

On {Free text - include circumstances of how and why O/P occurred. Need sufficient detail so that veteran understands why he/she was overpaid}

This means that your service pension has been overpaid.

HOW TO REPAY

Optional

Please return the enclosed card with your payment.

If no reply or refund is received within 21 days, the department will pursue recovery action without further consultation.

ADMINISTRATIVE CHARGE

The maximum charge is $515. In your case, the amount of the charge would be, at most ${insert amount}.

YOUR RIGHT OF REVIEW

Any application for review should:

(a)be in writing; and

(b)be lodged within three months of the date of this letter; and

(c)contain a full statement setting out why you disagree with the

Delegate's decision variation

If you apply for a review, the overpayment must still be repaid. If your application is successful, any monies refunded will be returned to you.

There is no right of review in relation to the recovery of an overpayment.

TAXATION INFORMATION (for taxable pension cases)

(Next para is optional - for inclusion where O/P period covers more than one financial year)

The period of the overpayment covers a number of financial years. The amount overpaid in each financial year is as follows:

FINANCIAL YEARAMOUNT

{insert F/Y}{insert amount of O/P}

TOTAL${insert total O/P}

OBLIGATIONS (if still in receipt of SP include next para)

I would like to remind you of your obligations under section 54 of the Veterans' Entitlements Act, 1986. You must notify this department within 21 days if any of the following occurs:

variations in your income / assets; or
changes to your personal or domestic circumstances; or
you change your address;

as the rate of service pension you are entitled to receive may be affected.

Yours sincerely

(Signatory)

for Deputy Commissioner

Attachment C4

OPRE2 (First Recovery letter - no previous advice of overpayment, includes waiver tax para )

ADDRESS

DATE

Dear

I am writing to advise you that the service pension paid to you has been overpaid.

(optional)

In addition, recipients of rent assistance are required to notify of any changes to the amount of rent paid or if they commence paying rent to a government authority.

OVERPAYMENT BACKGROUND

On {Free text - include circumstances of how and why O/P occurred. Need sufficient detail so that veteran understands why he/she was overpaid}

This means that your service pension has been overpaid.

HOW TO REPAY

Optional

Please return the enclosed card with your payment.

If no reply or refund is received within 21 days, the department will pursue recovery action without further consultation.

ADMINISTRATIVE CHARGE

The maximum charge is $515. In your case, the amount of the charge would be, at most ${insert amount}.

YOUR RIGHT OF REVIEW

Any application for review should:

(a)be in writing; and

(b)be lodged within three months of the date of this letter; and

(c)contain a full statement setting out why you disagree with the

Delegate's decision variation

If you apply for a review, the overpayment must still be repaid. If your application is successful, any monies refunded will be returned to you.

There is no right of review in relation to the recovery of an overpayment.

TAXATION INFORMATION (for taxable pension cases)

(Next para is optional - for inclusion where O/P period covers more than one financial year)

The period of the overpayment covers a number of financial years. The amount overpaid in each financial year is as follows:

FINANCIAL YEARAMOUNT

{insert F/Y}{insert amount of O/P}

TOTAL${insert total O/P}

If you wish to have recovery of the "overpaid" tax amount considered for waiver, you should :

make a request in writing;
include the reasons why you believe it should be waived; and
attach a statement from the Australian Taxation Office which shows the amount of "overpaid" tax that you have paid.

OBLIGATIONS (if still in receipt of SP include next para)

I would like to remind you of your obligations under section 54 of the Veterans' Entitlements Act, 1986. You must notify this department within 21 days if any of the following occurs:

variations in your income / assets; or
changes to your personal or domestic circumstances; or
you change your address;

as the rate of service pension you are entitled to receive may be affected.

Yours sincerely

(Signatory)

for Deputy Commissioner

Attachment D

SUGGESTED WORDS TO BE USED BY A SENIOR PENSION REVIEW OFFICER WHEN UNDERTAKING A REVIEW OF AUTOMATIC REDUCTIONS AND CANCELLATIONS

I have examined the circumstances relating to the cancellation/reduction of your service pension. I am satisfied that {insert the facts of the case eg you were given a section 54 notice, a change in circumstances occurred, you were entitled to a reduced rate of pension etc}.

As a result of your failure to notify the Department in relation to {insert the change in circumstances}, your pension was cancelled/reduced by operation of the Act from {insert date}. As your service pension was paid at a rate greater than you were entitled to for the period {insert date} to {insert date}, an overpayment of service pension of {insert overpayment amount} has occurred.