Excise Act 1901
If the person to whom an infringement notice for an offence is issued pays the penalty specified in the notice:
(a) any liability of the person for the offence is discharged; and
(b) a prosecution of the offence may not be brought against the person.
129E(2)
Subsection (1) does not apply if the notice has been withdrawn and the penalty paid has been refunded.
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