20ERecovery of amounts by Commissioner

20E Recovery of amounts by Commissioner

(1) An amount payable to the Commissioner under subsection 18A(4) or section 20D is a debt due to the Commonwealth and payable to the Commissioner and may be sued for and recovered in a court of competent jurisdiction by the Commissioner or a Deputy Commissioner of Taxation suing in his or her official name. (2) Section 8ZL of the Taxation Administration Act 1953 applies in proceedings for the recovery of an amount payable to the Commissioner under subsection 18A(4) or section 20D of this Act in like manner as section 8ZL applies in relation to a prosecution for a prescribed taxation offence within the meaning of Part III of that Act.