260DFurther payment reminder notice fee

260D Further payment reminder notice fee (1) A person issued with a further payment reminder notice under section 260C is liable to pay the prescribed further payment reminder notice fee in respect of that notice. (2) The prescribed further payment reminder notice fee— (a) must be reasonably referrable to the costs incurred by the State in recovering the unpaid amount of the fees that the person is liable to pay under section 257; and (b) on the issue of the further payment reminder notice, is added to and taken to be a part of the fees that the person is liable to pay under section 257. New s. 261 inserted by No. 44/2020 s. 5, amended by No. 53/2021 s. 53.