Air Travellers Security Charge Act

Marginal note:Debts to Her Majesty

• 72 (1) Any amount payable under this Act (other than an amount payable by Her Majesty) is a debt due to Her Majesty and is recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act.

• Marginal note:Limitation

  (2) No proceedings for the recovery of an amount payable by a person under this Act shall be commenced in a court

  • (a) in the case of an amount that may be assessed under this Act, unless at the time the action is commenced the person has been or may be assessed for that amount; and

  • (b) in any other case, more than four years after the person became liable to pay the amount.

• Marginal note:Assessment before collection

  (3) The Minister may not take any collection action under sections 74 to 79 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 27 or penalty under section 53, unless the amount has been assessed.

• Marginal note:Interest on judgments

  (4) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 74, the provisions of this Act by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt.

• Marginal note:Litigation costs

  (5) If an amount is payable by a person to Her Majesty because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 73 to 80 apply to the amount as if it were payable under this Act.