172Late payment penalty

#### 172 Late payment penalty (1) A registered provider must pay a late payment penalty for any: (a) CRICOS annual registration charge; or (c) TPS levy (other than a provider’s first TPS levy); payable by the provider that remains unpaid after the time when it became due for payment. > Note: If a registered provider breaches this section, the ESOS agency for the provider may take action under Division 1 of Part 6 against the provider. Amount of penalty (2) The amount of the penalty is 20% per year on the unpaid amount calculated from the day when the original amount became due for payment.