Australia PGPA Finance Minister Delegations to Accountable Authorities and the Finance Secretary FS-S1-P4-P5: Finance Secretary waivers and postponements: consider any application, but authorise a waiver of an amount owing, or a postponement of the Commonwealth's priority as a creditor, only up to $100,000

What does FS-S1-P4-P5 require?

The Finance Secretary may consider every application to waive an amount owed to the Commonwealth and every application to postpone the Commonwealth's right to be paid ahead of other debts, but may authorise a waiver, or a postponement of priority, only where the amount is $100,000 or less. Larger waivers stay with the Finance Minister, who must first consider an advisory committee report where the amount exceeds $500,000 under section 24 of the PGPA Rule.