Excise Act 1901
Part XA
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PENALTY INSTEAD OF PROSECUTION
SECTION 129B
129B
WHEN AN INFRINGEMENT NOTICE MAY BE ISSUED
If the CEO has reasonable grounds to believe that a person has committed an offence against subsection 117(2) or 117B(2) , or against section 295-75 in Schedule 1 to the Taxation Administration Act 1953 , the CEO may, within 12 months of the commission of the offence, issue an infringement notice to the person for the offence.
View history note
Hide history noteIf the CEO has reasonable grounds to believe that a person has committed an offence against subsection 117(2) or 117B(2) , or against section 295-75 in Schedule 1 to the Taxation Administration Act 1953 , the CEO may, within 12 months of the commission of the offence, issue an infringement notice to the person for the offence.
Note: For service of the infringement notice, see section 28A of the Acts Interpretation Act 1901 .
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