(1) This section applies if:
(a) a person is discharged from bankruptcy; and
(b) immediately before being discharged, the person was liable to pay a contribution to the trustee of the person's estate under subsection 139P(1) or 139Q(1) of the Act; and
(c) the person has not paid the contribution; and
(d) a change occurs to:
(i) the particulars set out in the person's statement of affairs in relation to the bankruptcy; or
(ii) the person's name; or
(iii) the address of the person's principal place of residence.
Note: Section 139R of the Act provides that any liability of a bankrupt under section 139P or 139Q of the Act is not affected by the bankrupt's discharge from bankruptcy after the making of the assessment that gave rise to the liability.
(2) The person must:
(a) give the trustee written notice of the change; and
(b) do so within 2 business days after the change occurs.
(3) A person commits an offence if:
(a) the person is required to give notice in accordance with subsection (2); and
(b) the person fails to comply with the requirement.
Penalty: 10 penalty units.
(4) An offence against subsection (3) is an offence of strict liability.
(5) For the purposes of subparagraph (1)(d)(ii), a change in the name of a person is taken to occur if the person in fact assumes the use of a different name or an additional name.