Document ID: chunk:federal_register_of_legislation:C2006A00100:clause:1_8:p2
Version: federal_register_of_legislation:C2006A00100
Segment Type: clause
Provision Reference: sch 1 cl 8 (pt 2/3)
Character Range: 6628–9273

a *foreign revenue claim has been made in accordance with section 263‑15, the Commissioner must register the claim by entering particulars of it in the Register within 90 days after receiving the claim.

263‑30  When amount is due and payable

 (1) When particulars of a *foreign revenue claim are entered in the Register, the amount owed by the debtor becomes a pecuniary liability to the Commonwealth by the debtor.

Note 1: The amount to be recovered from the debtor will be a primary tax debt for the purposes of Part IIB and the Commissioner may allocate the debt to a running balance account under that Part.

Note 2: For provisions about collection and recovery of the debt, see Part 4‑15.

 (2) That amount becomes due and payable 30 days after notice of the particulars of the *foreign revenue claim is given to the debtor or on a later day specified in the notice.

 (3) If that amount remains unpaid after it is due and payable, the debtor is liable to pay *general interest charge on the unpaid amount for each day in the period that:
 (a) started at the beginning of the day by which the amount was due to be paid; and
 (b) finishes at the end of the last day at the end of which either of the following remains unpaid:
 (i) the amount;
 (ii) general interest charge on any of the amount.

263‑35  Amending the Register

 (1) The Commissioner may, with the agreement of the relevant competent authority, amend the Register to correct an error.

 (2) The Commissioner may, with the agreement of the relevant competent authority:
 (a) remove from the Register the particulars of a *foreign revenue claim; or
 (b) reduce an amount to be recovered from a debtor under the claim.

 (3) A debtor may, after receiving a copy of the particulars of a *foreign revenue claim entered in the Register, apply to the Commissioner in the *approved form to have those particulars removed from the Register.

 (4) The Commissioner may, after considering the application, remove those particulars from the Register.

 (5) If the Commissioner removes particulars of a *foreign revenue claim relating to the recovery of an amount from the Register under paragraph (2)(a) or subsection (4), the debtor is taken never to have been liable to pay an amount (including any *general interest charge) as a result of the foreign revenue claim.

 (6) If the Commissioner reduces the amount to be recovered from a debtor under a *foreign revenue claim under paragraph (2)(b), the amount of the reduction is taken never to have been payable by the debtor.

263‑40  Payment to competent authority

 (1) The Commissioner must, if the Commissioner recovers all or