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Tax Agent Services Act 2009
50‑45 Recovery of a pecuniary penalty50‑45 Recovery of a pecuniary penalty
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50‑45 Recovery of a pecuniary penalty
If the *Federal Court orders you to pay a pecuniary penalty: (a) the penalty is payable to the Commissioner, who receives the penalty on behalf of the Commonwealth; and (b) the Commissioner may, on behalf of the Commonwealth, enforce the order as if it were a judgment of the Federal Court.