Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:2_243zb
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 2 cl 243ZB
Character Range: 56155–56927

243ZB  What happens if unpaid duty or unrepaid refund or drawback and penalty are paid

 (1) This section applies if:
 (a) an infringement notice is served on a person; and
 (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 243Z(1)(f); and
 (c) where the alleged offence is an offence against section 243T—the person pays any unpaid duty, or any unrepaid refund or drawback, before the end of that period; and
 (d) the infringement notice is not withdrawn.

 (2) Any liability of the person for the offence specified in the notice is taken to be discharged.

 (3) Further proceedings cannot be taken against the person for the offence.

 (4) The person is not regarded as having been convicted of the offence.