Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 7 - MISCELLANEOUS  

PART 7-3 - PENALTIES  

Division 175 - Administrative penalties  

Subdivision 175-D - Machinery provisions for administrative penalties  

SECTION 175-60   REMISSION OF PENALTY  

175-60(1)    
The Commissioner may remit all or a part of the penalty.

175-60(2)    
If the Commissioner decides:

(a)    not to remit the penalty; or

(b)    to remit only part of the penalty;

the Commissioner must give written notice of the decision and the reasons for the decision to the entity.

Note: Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.

175-60(3)    
If:

(a)    the Commissioner refuses to any extent to remit an amount of penalty; and

(b)    the amount of penalty payable after the refusal is more than 2 penalty units; and

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(c)    the entity is dissatisfied with the decision;

the entity may object against the decision in the manner set out in Part 7-2 .