Section 30. (1) The Secretary may, on behalf of the Commonwealth, by instrument in writing:
(a) write off an amount that a person has been required to pay to the Commonwealth under section 29;
(b)waive the right of the Commonwealth to recover from a person the whole or part of an amount that the person has been required to pay to the Commonwealth under that section; or
(c) allow a person who has been required to pay an amount to the Commonwealth under section 29 to pay that amount by such instalments as are specified in the instrument.
(2) A decision under subsection (l) takes effect:
(a) on the day specified in the notice, being the day on which the decision is made or any day before or after that day; or
(b) if no day is so specified—on the day on which the decision is made.