172Grounds for suspension—overdue relevant Commonwealth liability

172  Grounds for suspension—overdue relevant Commonwealth liability  (1) The Secretary may suspend an approved arrangement for a period if:  (a) a relevant Commonwealth liability of the holder of the approved arrangement (the debtor) is more than 30 days overdue; and  (b) the Secretary has given a written notice to the debtor in accordance with subsection (2); and Note 1: A suspension must not be for more than 12 months (see section 174). Note 2: A decision to suspend an approved arrangement under this section is a reviewable decision (see Part 2 of Chapter 11). Note 3: If the Secretary suspends an approved arrangement under this section, the Secretary may revoke the approved arrangement in certain circumstances (see section 180).  (a) state that a relevant Commonwealth liability of the debtor is more than 30 days overdue; and  (b) state that the Secretary may suspend the debtor’s approved arrangement if, within 8 days after the notice is given:  (c) include a statement setting out the debtor’s right to seek review of a decision to suspend the approved arrangement.  (3) If the Secretary suspends the debtor’s approved arrangement under subsection (1), the Secretary may refuse to carry out, or direct a person not to carry out, specified activities or kinds of activities in relation to the debtor under this Act until the relevant Commonwealth liability has been paid.  (4) Action by the Secretary under this section does not affect the liability of the debtor to pay the relevant Commonwealth liability.