(1) Levy that has become payable, or an amount that, under section 8, is payable on account of levy, is a debt due to the Commonwealth by the person or persons by whom the levy or the amount is payable.
(2) In proceedings to recover levy in respect of a ship for a quarter, it shall be presumed, unless the contrary is established by the defendant:
(a) that, at some time when the ship was in an Australian port during the quarter, there was on board the ship a quantity of oil in bulk weighing not less than 10 tonnes; and
(b) that, at no time during the quarter, was the ship in an Australian port, in the course of a voyage, only for a purpose specified in section 5.