(1) This section applies if, before the commencement day, the Secretary has incurred reasonable costs and expenses as a result of the failure of a person to comply with a notice under section 60A(2), as in force immediately before the commencement day.
(2) On and from the commencement day—
(a) any amount unpaid is a debt due and payable to the Secretary; and
(b) section 60A(7) and (8), as in force immediately before the commencement day, continue to apply in respect of that amount.
S. 198J inserted by No. 68/2016 s. 151.