sec.324Recovery of taxes, levies and penalties

### sec.324 Recovery of taxes, levies and penalties Any gaming machine tax, health services levy or penalty payable under section 319 that remains unpaid may be recovered by the commissioner as a debt payable to the State— by the licensee; or if the licensee is a body corporate and the licensed premises to which licensee’s licence relates are category 1 licensed premises—jointly and severally, by each person who is or was a director of the body corporate when the amount becomes or became payable. It is a defence in an action to recover an amount mentioned in subsection (1) , that is a penalty payable under section 319 , from a person mentioned in paragraph (b) of the subsection for the person to prove— if the person was in a position to influence the conduct of the body corporate in relation to the matter from which the liability to pay the amount arose—the person exercised reasonable diligence to ensure the body corporate did not become liable to pay the amount; or the person was not in a position to influence the conduct of the body corporate in relation to the matter. The commissioner, instead of proceeding with or continuing an action under subsection (1) , may accept in full payment of any debt payable, an amount that is less than the amount payable or remaining unpaid where— the gaming machine licence in relation to which the debt is payable has been cancelled or surrendered; and the person who held the licence is not the holder of any other gaming machine licence. This section applies despite the Corporations Act . s 324 amd 1992 No. 35 sch; 1993 No. 63 s 2 sch ; 1997 No. 24 ss 53 (2) , 61 sch ; 1999 No. 8 s 106 ; 1999 No. 77 s 132 ; 2000 No. 50 s 15 (1) ; 2000 No. 51 s 80 ; 2001 No. 45 s 29 sch s 2 – 3 ; 2001 No. 50 s 15 (2) ; 2005 No. 60 s 36 sch 2 ; 2012 No. 25 s 109 (1) (sec.324-ssec.1) Any gaming machine tax, health services levy or penalty payable under section 319 that remains unpaid may be recovered by the commissioner as a debt payable to the State— by the licensee; or if the licensee is a body corporate and the licensed premises to which licensee’s licence relates are category 1 licensed premises—jointly and severally, by each person who is or was a director of the body corporate when the amount becomes or became payable. (sec.324-ssec.2) It is a defence in an action to recover an amount mentioned in subsection (1) , that is a penalty payable under section 319 , from a person mentioned in paragraph (b) of the subsection for the person to prove— if the person was in a position to influence the conduct of the body corporate in relation to the matter from which the liability to pay the amount arose—the person exercised reasonable diligence to ensure the body corporate did not become liable to pay the amount; or the person was not in a position to influence the conduct of the body corporate in relation to the matter. (sec.324-ssec.3) The commissioner, instead of proceeding with or continuing an action under subsection (1) , may accept in full payment of any debt payable, an amount that is less than the amount payable or remaining unpaid where— the gaming machine licence in relation to which the debt is payable has been cancelled or surrendered; and the person who held the licence is not the holder of any other gaming machine licence. (sec.324-ssec.4) This section applies despite the Corporations Act . - (a) by the licensee; or - (b) if the licensee is a body corporate and the licensed premises to which licensee’s licence relates are category 1 licensed premises—jointly and severally, by each person who is or was a director of the body corporate when the amount becomes or became payable. - (a) if the person was in a position to influence the conduct of the body corporate in relation to the matter from which the liability to pay the amount arose—the person exercised reasonable diligence to ensure the body corporate did not become liable to pay the amount; or - (b) the person was not in a position to influence the conduct of the body corporate in relation to the matter. - (a) the gaming machine licence in relation to which the debt is payable has been cancelled or surrendered; and - (b) the person who held the licence is not the holder of any other gaming machine licence.