Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p14
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 14/16)
Character Range: 1392746–1395440

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

298‑15  Due date for penalty
  The penalty becomes due for payment on the day specified in the notice, which must be at least 14 days after the notice is given to the entity.
Note: For provisions about collection and recovery of the penalty, see Part 4‑15.

298‑20  Remission of penalty
 (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.

298‑25  General interest charge on unpaid penalty
  If any of the penalty remains unpaid after it is due, the entity is liable to pay the *general interest charge on the unpaid amount of the penalty for each day in the period that:
 (a) started at the beginning of the day by which the amount was due to be paid; and
 (b) finishes at the end of the last day, at the end of which, any of the following remains unpaid:
 (i) the amount;
 (ii) general interest charge on any of the amount.
Note: The general interest charge is worked out under Part IIA.

298‑30  Assessment of penalties under Division 284 or section 288‑115
 (1) The Commissioner must make an assessment of the amount of an administrative penalty under Division 284 or section 288‑115.
 (2) An entity that is dissatisfied with such an assessment made about the entity may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953.

Subdivision 298‑B—Civil penalties

Table of sections
298‑80 Application of Subdivision
298‑85 Civil evidence and procedure rules for civil penalty orders
298‑90 Civil proceedings after criminal proceedings
298‑95 Criminal proceedings during civil proceedings
298‑100 Criminal proceedings after civil proceedings
298‑105 Evidence given in proceedings for penalty not admissible in criminal proceedings
298‑110 Civil double jeopardy

298‑80  Application of Subdivision
  This Subdivision applies for the purposes of the following provisions (the civil penalty provisions):
 (a) Division 290 of this Schedule