Document ID: chunk:federal_register_of_legislation:C2024C00447:section:19
Version: federal_register_of_legislation:C2024C00447
Segment Type: section
Provision Reference: s 19
Character Range: 33096–33623

19  Levy, late payment penalty and understatement penalty recovered as debts
 (1) Any levy that has not been paid on or before the prescribed date for payment of the levy, or any late payment penalty or understatement penalty that is payable, is:
 (a) a debt due to the Commonwealth; and
 (b) payable to the APVMA on behalf of the Commonwealth; and
 (c) may be sued for and recovered by the APVMA.
 (2) The APVMA must pay to the Commonwealth any amounts of levy, late payment penalty or understatement penalty received by it.