State Debt Recovery Act 2018

The Chief Commissioner may, if a person fails to pay an amount of tax that the person is required to pay under a notice of assessment served on the person, serve a debt notice on the person by whom any tax is payable.

A debt notice is a notice to the effect that the person to whom it is directed is required to pay a specified amount of tax to the Chief Commissioner by a date specified in the notice.

The due date specified must not be less than 28 days after the notice is served on the person.

The notice must inform the person that, if the amount payable is not paid by the due date—

debt recovery action may be taken under the State Debt Recovery Act 2018, and

that, if that action is taken, additional debt recovery costs may become payable under that Act.

If the whole or part of tax payable by a taxpayer is not paid to the Chief Commissioner as required by a debt notice served on the taxpayer, the Chief Commissioner may recover the tax debt, in a court of competent jurisdiction, as a debt to the Chief Commissioner.

However, the Chief Commissioner cannot take proceedings under subsection (1) to recover the tax debt if the Chief Commissioner makes a debt recovery order against the person under the State Debt Recovery Act 2018 in respect of that tax debt, unless that order is revoked.

This section does not limit the Chief Commissioner’s functions under the State Debt Recovery Act 2018.