Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An amount of levy, or an amount of additional levy under section 7, is a debt due to the Commonwealth, and payable:
(a) if the Corporation has given written notice to the person who is liable to pay the amount that a person specified in the notice is authorised, in lieu of the Corporation, to receive such an amount--to the specified person in such manner as is prescribed by the regulations or, if there are no such regulations, as that person directs; or
(b) otherwise--to the Corporation in such manner as is prescribed by the regulations or, if there are no such regulations, as the Board directs.
(2) An amount of levy, or an amount of additional levy under section 7, that is payable but has not been paid may be sued for and recovered by the Corporation or by the other person (if any) to whom the amount is payable, as the case may be, in any court of competent jurisdiction.
(3) The annual report prepared by the Board and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period must include particulars of:
(a) any amounts paid to, or recovered by, the Corporation or another person under this section during the period; and
(b) any proceedings brought by the Corporation to recover an amount under subsection (2) during the period.