Recovery of nomination training contribution charge and late payment penalty act-s140ZO โ€” as in force on 2026-06-04 โ€” C2026C00232 ยท Compilation No. 171 โ€” https://www.legislation.gov.au/C2026C00232/latest/text 140ZO Recovery of nomination training contribution charge and late payment penalty If an amount of: (a) nomination training contribution charge; or (b) a penalty in relation to the underpayment of such a charge; is due and payable to the Commonwealth, the amount is a debt due to the Commonwealth and may be recovered by action in a court of competent jurisdiction.