Document ID: chunk:federal_register_of_legislation:C2025C00158:section:7
Version: federal_register_of_legislation:C2025C00158
Segment Type: section
Provision Reference: s 7
Character Range: 16674–17709

7  Simplified outline of this Part

      Collection of levy or charge
      The rules may provide for the collection from levy payers or charge payers of levy or charge (see Division 2).
      Payment by collection agents of amounts equal to levy or charge
      The rules may make collection agents liable to pay an amount, on behalf of a levy payer or charge payer, equal to levy or charge (see Division 3).
      Late payment penalties
      There are late payment penalties if levy or charge, or amounts equal to levy or charge, are not paid on time.
      Collection agreements
      The Commonwealth may enter into an agreement with a State, the Australian Capital Territory or the Northern Territory or another person or body about the collection, on behalf of the Commonwealth, of levy or charge or amounts equal to levy or charge (see Division 4).
      Recovery and refund of amounts
      There are provisions dealing with debt recovery and refunds of overpayments (see Division 5).

Division 2—Payment of levy or charge