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].