(1)

The Commissioner may, on behalf of the Commonwealth, make a written determination:

(a)

writing off an amount that a person is required to pay to the Commonwealth under section 51; or

(b)

waiving the right of the Commonwealth to recover from a person the whole or a part of an amount that the person is required to pay to the Commonwealth under that section; or

(c)

allowing a person who is required to pay an amount to the Commonwealth under that section to pay that amount by such instalments as are specified in the determination.

(2)

A determination under subsection (1) takes effect according to its terms:

(a)

on the day specified in the determination, being the day on which the determination is made or any day before or after that day; or

(b)

if no day is so specified—on the day on which the determination is made.

(3)

If a determination is made under subsection (1) in relation to a person, the Commissioner must cause notice of the determination to be served on the person.

Review by Administrative Appeals Tribunal

(4)

Application may be made to the Administrative Appeals Tribunal for review of a decision by the Commissioner not to make a determination under this section in relation to an amount.

Note: Under section 27A of the Administrative Appeals Tribunal Act 1975 , the decision-maker must notify persons whose interests are affected by the making of the decision of their right to have the decision reviewed. In notifying any such persons, the decision-maker must have regard to the Code of Practice determined under section 27B of that Act.