Tax Agent Services Act 2009


Division 50 - Civil penalties  

Subdivision 50-C - Obtaining an order for a civil penalty  

SECTION 50-45   50-45   Recovery of a pecuniary penalty  
If the * Federal Court orders you to pay a pecuniary penalty:

(a) the penalty is payable to the Commissioner, who receives the penalty on behalf of the Commonwealth; and

(b) the Commissioner may, on behalf of the Commonwealth, enforce the order as if it were a judgment of the Federal Court.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.