114Liability to pay costs is a debt to the Commonwealth

#### 114 Liability to pay costs is a debt to the Commonwealth (1) An amount payable by a person under this Division is a debt due by the person to the Commonwealth. (2) The amount may be recovered by action in a court of competent jurisdiction. (3) The Commonwealth’s right to recover the whole or a part of the amount may be waived by: (a) the Comptroller‑General of Customs (within the meaning of the Customs Act 1901); or (b) the Secretary of the Department administered by the Minister who administers the Defence Act 1903.