Document ID: chunk:federal_register_of_legislation:C2014A00131:clause:1_24
Version: federal_register_of_legislation:C2014A00131
Segment Type: clause
Provision Reference: sch 1 cl 24
Character Range: 8892–9581

24  After subsection 42T(3)
Insert:
 (3A) The method determined for a non‑attendance failure that a person commits must not provide for a penalty amount, in respect of a day in the non‑attendance failure penalty period, that is more than the following:
Note: Any amount withheld under subsection 42SA(2A) for days in the instalment period remains an amount payable to the person for the instalment period.
 (3B) For the purposes of subsection (3A), the non‑attendance failure penalty period is the period:
 (a) beginning on the day the person is notified by the Secretary of the determination under subsection 42SA(1); and
 (b) ending on the day the period under subsection 42SA(2) ends.