10Summary of debt recovery procedures

#### 10 Summary of debt recovery procedures 10 Summary of debt recovery procedures > > (1) Generally, the procedure for recovery of a referable debt is as follows— > > > > > (a) the responsible authority for the referable debt may serve a debt notice for the referable debt on the debtor (see Part 3), > > > > > (b) if the referable debt is not paid within 7 days of the due date specified in the debt notice, the responsible authority for the referable debt may refer the debt to the Chief Commissioner for the making of a debt recovery order under this Act, > > > > > (c) the Chief Commissioner may then make a debt recovery order against the debtor (see Part 4), > > > > > (d) if the referable debt is not paid within 7 days of the due date specified in the notice of debt recovery order, the Chief Commissioner is authorised to take debt recovery action in respect of the debt under Part 6, > > > > > (e) the types of debt recovery action that can be taken are specified in Part 6. > > > (2) Generally, the procedure for recovery of a tax debt or grant debt is as follows— > > > > > (a) the Chief Commissioner may serve a debt notice for the tax debt or grant debt on the debtor under the legislation under which the debt is incurred, > > > > > (b) if the debt is not paid within 7 days of the due date specified in the debt notice, the Chief Commissioner may then make a debt recovery order under this Act (see Part 4), > > > > > (c) if the debt is not paid within 7 days of the due date specified in the notice of debt recovery order, the Chief Commissioner is authorised to take debt recovery action in respect of the debt under Part 6, > > > > > (d) the types of debt recovery action that can be taken are specified in Part 6. > > > (3) For referable debts, at various stages of the debt recovery process the debtor is given an opportunity— > > > > > (a) to obtain an internal review of the decision to recover the debt (see Part 3), or > > > > > (b) to elect to have the matter dealt with by a court (see Part 5), or > > > > > (c) to apply for hardship relief (see Part 7). > > > (4) For tax debts and grant debts, an objection or review procedure is available under the legislation under which those debts are incurred. Those Acts also make provision for hardship relief. > > > (5) For all State debts, the debtor may apply for a time to pay order (see Part 7). > > > (6) This section is a summary of debt recovery procedures and does not affect the provisions of this or any other Act that it summarises.