122BPayment of penalty notice amounts received on behalf of others

#### 122B Payment of penalty notice amounts received on behalf of others 122B Payment of penalty notice amounts received on behalf of others > > (1) Despite section 121 and subject to subsection (2), any amount payable under a penalty notice received, recovered or collected by the Commissioner under arrangements entered into with a person under section 114 (2) may be paid by the Commissioner to the person concerned in accordance with those arrangements. > > > (2) The Commissioner may, in accordance with the arrangements concerned, deduct or retain from any amount paid or to be paid to a person under subsection (1) the Commissioner’s fee or payment in relation to the penalty notices and amounts concerned. > > **s 122B:** Ins 2009 No 51, Sch 2 \[12\]. Am 2013 No 82, Sch 1 \[5\] \[50\] \[51\].