Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if:
(a) a gift is made to, or for the benefit of, a person (the gift recipient ); and
(b) a court has determined that the gift recipient or any other person has contravened section 109J in relation to the gift.
(2) The amount or value of the gift (determined at the time the gift is made) is payable by the gift recipient to the Commonwealth and may be recovered by the Commonwealth as a debt due to the Commonwealth by action in a court of competent jurisdiction.