(1) Subject to subsection 139ZI(3), a contribution that a person is liable to pay under subsection 139P(1) or 139Q(1) is payable at such time as the trustee determines or, if the trustee permits the contribution to be paid by instalments, at such times and in such amounts as the trustee determines.
(2) The liability of a person to pay a contribution under subsection 139P(1) or 139Q(1) is not affected by:
(a) the making of an application by the person to the trustee under subsection 139T(1); or
(b) the making by the person of a request to the Inspector - General for a review of the decision of the trustee to make the assessment that gave rise to the liability; or
(c) the making of an application to the Administrative Review Tribunal for review of the decision of the Inspector - General.
(3) The total of any contributions or instalments that are not paid by the bankrupt is recoverable by the trustee as a debt due to the estate of the bankrupt.
(4) The trustee may, in connection with proceedings to recover the debt:
(a) sign a certificate setting out the nature and the amount of the debt; and
(b) file the certificate in the court in which the proceedings have been instituted.
(5) In such proceedings, the certificate is prima facie evidence of the existence of the debt and the amount of the debt.