Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (83 of 2014)

Schedule 1   Repeal of the carbon tax

Part 4   Jobs and Competitiveness Program

Division 5   Collection of levy

358   Recovery of levy and late payment penalty

Scope

(1) This item applies to the following amounts:

(a) an amount of levy;

(b) an amount payable under item 357.

Recovery

(2) The amount:

(a) is a debt due to the Commonwealth; and

(b) may be recovered by the Regulator, on behalf of the Commonwealth, by action in a court of competent jurisdiction.