180Grounds for revocation—overdue relevant Commonwealth liability

180  Grounds for revocation—overdue relevant Commonwealth liability  (1) The Secretary may revoke an approved arrangement if:  (a) the approved arrangement is suspended under subsection 172(1) for non‑payment of a relevant Commonwealth liability; and  (ii) the person (the debtor) who is liable to pay the relevant Commonwealth liability had not entered into an arrangement with the Secretary to pay the relevant Commonwealth liability. Note: A decision to revoke an approved arrangement under this section is a reviewable decision (see Part 2 of Chapter 11).  (2) If the Secretary revokes an 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.  (3) Action by the Secretary under this section does not affect the liability of the debtor to pay the relevant Commonwealth liability.