(1 ) An amount payable by a person under this Division is a debt due by the person to the Commonwealth.
(2 ) The amount may be recovered by action in a court of competent jurisdiction.
(3 ) The Commonwealth's right to recover the whole or a part of the amount may be waived by:
(a) the Comptroller - General of Customs (within the meaning of the Customs Act 1901 ) ; or
(b) the Secretary of the Department administered by the Minister who administers the Defence Act 1903 .