A New Tax System (Family Assistance) (Administration) Act 1999
If:
(a) a court makes an order under paragraph 178(1)(b) ; and
(b) the clerk or other appropriate officer of the court gives a certificate specifying:
(i) the amount ordered to be paid to the Commonwealth; and
(ii) the person by whom the amount is to be paid; and
(c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;
the certificate is enforceable in all respects as a final judgment of the court in which the certificate is filed.
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