Document ID: chunk:federal_register_of_legislation:C2024C00844:section:101:p2
Version: federal_register_of_legislation:C2024C00844
Segment Type: section
Provision Reference: s 101 (pt 2/2)
Character Range: 296031–297502

infringement notice is a tier 3 infringement notice if:
 (a) the notice relates to an alleged contravention by a person of a civil penalty provision of this Act; and
 (b) subsections (1) and (2) do not apply in relation to the person and the conduct constituting the alleged contravention.
 (5) Despite subsections (2) and (4), an infringement notice is a tier 2 infringement notice (and is not a tier 3 infringement notice) if:
 (a) apart from this subsection, the infringement notice would be a tier 3 infringement notice; and
 (b) the Treasurer has decided that the infringement notice is covered by subsection (6).
 (6) The Treasurer may decide that an infringement notice is covered by this subsection if:
 (a) the infringement notice has not yet been given to the person; and
 (b) the Treasurer considers that it is appropriate for the infringement notice to be covered by this subsection, having regard to the matters set out in subsection (7).
 (7) For the purposes of paragraph (6)(b), the matters are as follows:
 (a) the conduct of the person after the alleged contravention, including:
 (i) the nature of the steps (if any) that the person has taken to address the alleged contravention; and
 (ii) the extent (if any) to which the person has cooperated with the Treasurer and the Commissioner of Taxation to address the alleged contravention;
 (b) whether the infringement notice being covered by subsection (6) would not be contrary to the national interest.