Document ID: chunk:federal_register_of_legislation:C2021C00358:clause:2_36
Version: federal_register_of_legislation:C2021C00358
Segment Type: clause
Provision Reference: sch 2 cl 36
Character Range: 220912–221791

36  Paragraphs 101(1)(b) and (c)
Repeal the paragraphs, substitute:
 (b) the person:
 (i) unless subparagraph (ii) applies—notified (for the purposes of this Act) the Treasurer (or the Commissioner of Taxation on behalf of the Treasurer) of conduct that was the same, or substantially the same, as the conduct constituting the alleged contravention; or
 (ii) if the civil penalty provision is section 130ZV—notified (for the purposes of this Act) the Treasurer, the Commissioner of Taxation on behalf of the Treasurer or the Registrar of conduct that was the same, or substantially the same, as the conduct constituting the alleged contravention; and
 (c) at the time when the person made that notification, the Commonwealth had not yet indicated to the person, in writing, that the Commonwealth was considering investigating the conduct constituting the alleged contravention.