298-20

Remission of penalty

Current

(1)

The Commissioner may remit all or a part of the penalty.

(2)

If the Commissioner decides:

(a)

not to remit the penalty; or

(b)

to remit only part of the penalty;

the Commissioner must give written notice of the decision and the reasons for the decision to the entity.

Note:

Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.

(3)

If:

(a)

the Commissioner refuses to any extent to remit an amount of penalty; and

(b)

the amount of penalty payable after the refusal is more than 2 penalty units; and

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(c)

the entity is dissatisfied with the decision;

the entity may object against the decision in the manner set out in Part IVC.

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