(1) This section applies to the following amounts—
S. 49(1)(a) amended by No. 40/2016 s. 14(1).
(a) an amount that an applicant for a first home owner grant is required to repay under the conditions of the grant or by requirement of the Commissioner under this Act;
S. 49(1)(b) amended by No. 40/2016 s. 14(1).
(b) an amount of a penalty imposed on an applicant for a first home owner grant.
(2) An applicant for a first home owner grant is liable to pay an amount to which this section applies to the Commissioner and, if there are 2 or more applicants, the liability is joint and several.
S. 49(3) amended by No. 113/2003 s. 23.
(3) If an applicant who is liable to pay an amount to which this section applies has an interest in the home for which the first home owner grant was sought, the liability is a first charge on the land to which the home is affixed.
(4) The Commissioner may recover an amount to which this section applies as a debt due to the State.
(5) The Commissioner may enter into an arrangement (which may include provision for the payment of interest) for payment of a liability outstanding under this section by instalments.
(6) The Commissioner may write off the whole or part of a liability outstanding under this section if satisfied that action, or further action, to recover the amount outstanding is impracticable or unwarranted.
S. 49(7) inserted by No. 40/2016 s. 14(2).
(7) In this section—
"applicant" includes a former applicant.
S. 49A inserted by No. 113/2003 s. 24.