# Garnishee notice

> act-s264 — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

264 Garnishee notice
          (1) If an amount (debt) is a debt recoverable from a person (debtor) by
              the Commonwealth under section 263 or 265, the Secretary or
              Australian Border Force Commissioner may by written notice
              given to another person:








                 (a) from whom any money is due or accruing, or may become
                      due, to the debtor; or
                 (b) who holds, or may later hold, money for or on account of the
                      debtor; or
                 (c) who holds, or may later hold, money on account of some
                      other person for payment to the debtor; or
                 (d) who has authority from some other person to pay money to
                      the debtor;
               require the person to whom the notice is given to pay to the
               Commonwealth:
                 (e) an amount specified in the notice, not exceeding the debt or
                      the amount of the relevant money; or
                  (f) such amount as is specified in the notice out of each payment
                      that the person becomes liable from time to time to make to
                      the debtor until that debt is paid.
          (2) The time for making a payment in compliance with a notice under
              subsection (1) is such time as is specified in it, not being a time
              before:
                (a) the relevant money becomes due or is held; or
               (b) the end of the period of 14 days after the notice is given.
          (3) If the debtor is in Australia when the Secretary or Australian
              Border Force Commissioner gives the notice, the Secretary or
              Australian Border Force Commissioner must give a copy of the
              notice to the debtor.
          (4) A person who makes a payment to the Commonwealth in
              compliance with the notice is taken to have made the payment
              under the authority of the person who owes the debt to the
              Commonwealth and of any other person concerned.
          (5) If, after the notice is given to a person, an amount is paid by
              another person in reduction or satisfaction of the debt, the
              Secretary or Australian Border Force Commissioner must notify
              the person given the notice accordingly, and the amount specified
              in the notice is taken to be reduced by the amount paid.









          (6) If money is not due, or repayable, to a person on demand unless a
              condition is fulfilled, the money is taken, for the purposes of this
              section, to be due or repayable on demand, even though the
              condition has not been fulfilled.