Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) If, in the opinion of the Commissioner based on reasonable grounds, this Division applies to a person, the Commissioner shall, by written notice to the person, require the person to pay to the Commissioner the applicable amount.
(2) A repayment notice shall—
(a) state the reasons for the issue of the notice;
(b) inform the person of the requirements for payment under the applicable provision and the consequences of the failure to provide payment; and
(c) inform the person of the procedures for applying for remission under section 20.
(3) An amount required to be paid under this section is—
(a) due and payable on the date of the notice; and
(b) recoverable by the Commissioner on behalf of the Territory in a court of competent jurisdiction as a debt due.