Tax Agent Services Act 2009

PART 5 - CIVIL PENALTIES  

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.




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