Customs Amendment (Enhanced Border Controls and Other Measures) Act 2009 (34 of 2009)
Schedule 2 Infringement notices
Customs Act 1901
1 After paragraph 243Z(1)(f)
Insert:
(fa) state that, if the person pays to the CEO, before the end of the period referred to in paragraph (f):
(i) the penalty; and
(ii) in the case of an alleged offence against section 243T - any unpaid duty or any unrepaid refund or drawback of duty;
the person cannot be prosecuted for the alleged offence and will not be regarded as having been convicted of the offence; and