41BDeduction of overdue amounts

1. This section applies whenever the Commissioner has reminded an aided person in writing of the person's obligation to pay an overdue amount or has taken any other action to obtain payment of the overdue amount.

2. The Commissioner may issue, in writing, a deduction notice requiring a third party to deduct an amount specified in the notice due from any payment that is payable or will become payable by the third party to the aided person, whether that payment will be made—

3. on the third party's own account; or
4. in the third party's capacity as an agent or a trustee; or
5. for any other reason.

6. The Commissioner must specify in the deduction notice—

7. whether the deduction is to be made as a lump sum or by instalments; and
8. the time or times by which the amounts deducted must be paid to the Commissioner; and
9. the date on which the deduction notice takes effect, being a date not earlier than the date on which it was issued.

10. The Commissioner must give the aided person a copy of the deduction notice.

11. A deduction notice is revoked when the Commissioner notifies the third party in writing to that effect or issues a new deduction notice.

12. The Commissioner—

13. may revoke a deduction notice at any time:
14. must revoke the deduction notice if satisfied that the overdue amount has been paid.

15. Every deduction notice is subject to sections 41C to 41J.