t, in any class of case.(2) Any such regulations may authorise the Director-General to grant an exemption, waiver, or refund in any particular case or class of case.122 Fees, levies, and charges to constitute debt due to Director-GeneralAny fee, levy, or charge that has become payable is a debt due to the Director-General, and is recoverable as a debt by the Director-General in any court of compet