(1) The Commissioner may, by written notice, require a claimant to repay the whole amount, or part of the amount, of a Back to Work payment if—
(a) the amount was paid in error; or
(b) the Commissioner reverses the decision under which the amount was paid for any other reason.
(2) If, as a result of a claimant's dishonesty, an amount is paid by way of a Back to Work payment, the Commissioner may, by the notice in which repayment is required or a separate notice, impose a penalty not exceeding the amount the claimant is required to repay.
(3) If a claimant fails to make a repayment required under this section, the Commissioner may, by written notice, impose a penalty not exceeding the amount the claimant is required to repay.
(4) An amount or penalty under this section is payable by the date specified in the notice.
(5) A claimant is liable to pay interest on any unpaid—
(a) amount that is required to be repaid to the Commissioner under subsection (1); or
(b) penalty imposed under subsection (2) or (3)—
calculated on a daily basis from the end of the last day for payment until the day it is paid at the interest rate from time to time applying under Division 1 of Part 5 of the Taxation Administration Act 1997 .
(6) The Commissioner, in any circumstances the Commissioner considers appropriate, may remit interest payable by a claimant under this section by any amount.