Document ID: chunk:federal_register_of_legislation:C2020C00204:clause:1_1:p2
Version: federal_register_of_legislation:C2020C00204
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 2/4)
Character Range: 13388–16062

comply with the direction; and
 (e) explain how you may have the Commissioner's decision to give the direction reviewed.
 (4) To avoid doubt, a single notice may relate to 2 or more directions, but must comply with subsection (3) in relation to each of them.
 (5) A notice given under subsection (1) is not a legislative instrument.

265‑95  Offence
 (1) You commit an offence if:
 (a) you are given a direction under subsection 265‑90(1); and
 (b) the liability to pay the amount set out in the direction is not discharged (whether by you or by another entity) before the end of the period specified in the direction under paragraph 265‑90(3)(c).
Penalty: 50 penalty units or imprisonment for 12 months, or both.
 (2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (3) Subsection (1) does not apply if both of the following apply:
 (a) you took all reasonable steps to comply with the direction before the end of the period specified in the direction under paragraph 265‑90(3)(c);
 (b) you took all reasonable steps to ensure that the liability was discharged before the direction was given.
Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code.

265‑100  Variation or revocation
 (1) If the Commissioner has given you a direction under subsection 265‑90(1), the Commissioner may, at any time before the end of the period specified in the direction under paragraph 265‑90(3)(c), by written notice given to you:
 (a) vary the direction to reduce the amount that you are required to pay to the Commissioner in order to comply with the direction; or
 (b) vary the direction to extend the period specified in the notice of the direction under paragraph 265‑90(3)(c); or
 (c) revoke the direction.
 (2) To avoid doubt, the variation or revocation of a direction under subsection (1) does not affect any liability that you may have to pay an amount referred to in the direction.

265‑105  Effect of liability being reduced or ceasing to exist
 (1) If:
 (a) you have been given a direction under subsection 265‑90(1) requiring you to pay an amount of a liability referred to in that subsection to the Commissioner; and
 (b) the period specified in the direction under paragraph 265‑90(3)(c) has not expired; and
 (c) the liability is reduced (but not to nil);
the amount set out in the direction is taken to be reduced by the amount of the reduction referred to in paragraph (c).
 (2) If:
 (a) you have been given a direction under subsection 265‑90(1) requiring you to pay an amount of a liability referred to