Document ID: chunk:federal_register_of_legislation:C2025C00155:section:126f
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 126F
Character Range: 646511–647375

126F  Payment when information system is temporarily inoperative
 (1) This section applies when a person who is liable to make a payment to the Commonwealth and would ordinarily make the payment electronically is unable to do so because an information system is temporarily inoperative.
 (2) The person may give an undertaking to the Comptroller‑General of Customs to make the payment as soon as practicable after, and in any case not later than 24 hours after, the Comptroller‑General of Customs causes notice to be given under paragraph 126E(1)(b) stating that the information system has again become operative.
 (3) If the person is notified by an officer of Customs that the undertaking is accepted:
 (a) this Act has the effect that it would have if the payment had been made; and
 (b) the person must comply with the undertaking.
Penalty: 50 penalty units.