(1) The MRCC may, on behalf of the Commonwealth, decide, in writing, to write off a debt due to the Commonwealth.
(2) A decision made under subsection (1) takes effect:
(a) if no day is set out in the decision--on the day on which the decision is made; or
(b) if a day is set out in the decision--on the day so set out (whether that day is before, on, or after, the day on which the decision is made).
Note: If the MRCC writes off a debt, this means an administrative decision has been made that, in the circumstances, there is no point in trying to recover the debt. In law, however, the debt still exists and may later be pursued.