sec.28Where amount in dispute must be paid if person is entitled under s 27 or proceeding is started

### sec.28 Where amount in dispute must be paid if person is entitled under s 27 or proceeding is started This section applies if a person is entitled to the amount in dispute under section 27 (2) (a) or a proceeding to decide entitlement to the amount is started. The agent must pay the amount in dispute immediately— if notice under section 27 (2) (a) is received—to the person stated to be entitled to the amount or in accordance with the person’s direction; or if a proceeding disputing entitlement to the amount is started—to the court in which the proceeding was started. Maximum penalty—200 penalty units or 2 years imprisonment. s 28 sub 2014 No. 46 s 5 (sec.28-ssec.1) This section applies if a person is entitled to the amount in dispute under section 27 (2) (a) or a proceeding to decide entitlement to the amount is started. (sec.28-ssec.2) The agent must pay the amount in dispute immediately— if notice under section 27 (2) (a) is received—to the person stated to be entitled to the amount or in accordance with the person’s direction; or if a proceeding disputing entitlement to the amount is started—to the court in which the proceeding was started. Maximum penalty—200 penalty units or 2 years imprisonment. - (a) if notice under section 27 (2) (a) is received—to the person stated to be entitled to the amount or in accordance with the person’s direction; or - (b) if a proceeding disputing entitlement to the amount is started—to the court in which the proceeding was started.