Commonwealth Numbered Acts

CHILD SUPPORT ACT 1988 No. 3 of 1988 - SECT 54

54. (1) Where an amount (in this section called the "late payment penalty") is
payable by an employer under subparagraph 51 (b) (i), sub-subparagraph 51 (b)
(ii) (B) or paragraph 52 (a) in relation to another amount (in this
subsection called the "principal amount") that has not been paid and:

   (a)  the Registrar is satisfied that:

        (i)    the circumstances that contributed to the delay in payment of
               the principal amount were not due to, or caused directly or
               indirectly by, an act or omission of the employer; and

        (ii)   the employer has taken reasonable action to mitigate, or
               mitigate the effects of, those circumstances;

   (b)  the Registrar is satisfied that:

        (i)    the circumstances that contributed to the delay in payment of
               the principal amount were due to, or caused directly or
               indirectly by, an act or omission of the employer;

        (ii)   the employer has taken reasonable action to mitigate, or
               mitigate the effects of, those circumstances; and

        (iii)  having regard to the nature of those circumstances, it would be
               fair and reasonable to remit the late payment penalty or part
               of the late payment penalty; or

   (c)  the Registrar is satisfied that there are special circumstances by
        reason of which it would be fair and reasonable to remit the
        late payment penalty or part of the late payment penalty; the
        Registrar may remit the late payment penalty or part of the
        late payment penalty.

(2) The Registrar may remit the whole or part of any amount payable by an
employer under sub-subparagraph 51 (b) (ii) (A), paragraph 52 (b) or section 
53. 

(3) Where the Registrar makes a decision to remit only part of an amount
payable as mentioned in subsection (2), or not to remit in any part of such an
amount, the Registrar shall give notice in writing of the decision to the
person by whom the amount is, or but for the remission would be, payable.