DMBM660510 - Enforcement action: summary proceedings: hearings and orders in the magistrates' court: adjustment to the debt following a magistrate’s order

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Amount reduced to nil

If the tax or duty is reduced to nil:

  • treat the fees as irrecoverable
  • follow the procedures for Revenue Losses at DMBM725000.

Where costs awarded by the court are outstanding, cancel them by:

  • completing a minus form C17(SAFE)
  • amending the charge on SAFE to nil.

Amount reduced

If the debt is reduced:

  • write to the debtor for immediate payment of the revised amount and fees
  • warn that unless it is paid immediately you will continue your proceedings and
  • advise the court of the revised amount and continue proceedings.

Amount increased

Following a magistrate’s order, an increase to the original amount due can only be enforced in a separate action, but you may continue the action for the original amount. If the duty is increased, write to the debtor for payment of the increased amount.

»Ê¹ÚÌåÓýappn, if payment is not made:

  • continue proceedings for the original amount
  • advise the debtor that you will start further proceedings for the increase and
  • start appropriate enforcement action for the increase as necessary.