Non‑compliance relating to notices
17 Non‑compliance relating to notices
This section applies in relation to a notice (an eligibility notice) given under section 14 to an entity for an income year if:
based on information currently before the Minister, the Minister is satisfied that the eligibility notice should not have been given; or
the entity fails to comply, to the extent that it is capable of doing so, with a notice given to it under subsection 19(1) (about providing information) in relation to the eligibility notice.
The Minister may:
give the entity one or more written requests to take specified remedial action within specified periods; and
by written notice given to the entity, vary or revoke the eligibility notice if the Minister is satisfied that the entity has failed to comply with a request given under paragraph (a).
A decision under paragraph (b) is reviewable (see section 24).
If the Minister is satisfied that the circumstances require immediate action, the Minister may, by written notice given to the entity, vary or revoke the eligibility notice without acting under subsection (2).
A decision under this subsection is reviewable (see section 24).
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