Penalty is alternative to prosecution for certain offences against part
91 Penalty is alternative to prosecution for certain offences against part
If a prosecution is started against an employer for an offence against section 81, any amount payable by the employer as a late payment penalty in the circumstances of the contravention is not payable.
If—
a person who must pay a late payment penalty to the registrar under this division pays an amount to the registrar in full or partial discharge of the person’s liability for the penalty; and
a prosecution is started against the person for an offence against section 81 in the circumstances in which the late payment penalty became payable;
the registrar must either refund the amount to the person, or apply the amount in full or partial discharge of another debt the person owes to SPER under this Act.
However, if the prosecution is withdrawn, the person again becomes liable to pay the late payment penalty.
For subsection (3), the period of the prosecution is not counted for the purpose of calculating a late payment penalty under section 87 or 88.
This Act’s bill:Explanatory memorandum
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