s 12
In forceRecovery of unpaid levy and late‑payment penalty
Part 3Payment of levy and penalty for late payment of levy
12 Recovery of unpaid levy and late‑payment penalty
(1)
Unpaid levy on a landing and related late‑payment penalty may be recovered as a debt in any court of competent jurisdiction by the Secretary suing on behalf of the Commonwealth.
(2)
The Secretary may delegate to a Commonwealth authority the Secretary’s power under subsection (1). The delegation must be in writing.
(3)
In exercising the delegated power, the delegate is subject to any directions given by the Secretary.
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