13Debt recovery

13 Debt recovery

The following amounts are debts due to the Commonwealth and may be recovered by the Commonwealth by action in a court of competent jurisdiction: (a) an amount of levy or charge that remains unpaid after the time when it became due and payable; (b) an amount that a collection agent, under the rules, is liable to pay as mentioned in paragraph 10(1)(a) and that remains unpaid after the time when it became due and payable; (c) an amount that a person is liable to pay by way of penalty under section 9 or 11 and that remains unpaid after the time when it became due and payable.