16Referral of debt to Chief Commissioner

16 Referral of debt to Chief Commissioner

16 Referral of debt to Chief Commissioner

(1) A responsible authority for a referable debt may refer the referable debt to the Chief Commissioner for the making of a debt recovery order if—

(a) the responsible authority has served a debt notice for the referable debt on the person by whom the referable debt is payable, and

(b) the referable debt has not been paid at the end of 7 days after the date for payment specified in the debt notice, and

(c) the referable debt remains unpaid.

(2) A responsible authority for a referable debt may also refer the referable debt to the Chief Commissioner for the making of a debt recovery order if—

(a) the responsible authority receives an application for time to pay in relation to the referable debt, and

(b) the debt recovery agreement between the Chief Commissioner and the responsible authority permits the responsible authority to refer time to pay matters to the Chief Commissioner.

(3) A responsible authority is not to refer a referable debt to the Chief Commissioner if the responsible authority is conducting an internal review of the referable debt and the review is not complete.

(4) To avoid doubt, the referral of a referable debt to the Chief Commissioner is an action on a cause of action for the purposes of the Limitation Act 1969.

s 16: Am 2024 No 90, Sch 7[5].