Tax Agent Services Act 2009
PART 5
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CIVIL PENALTIES
Division 50
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Civil penalties
Subdivision 50-C
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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.
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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