Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)

Schedule 1   Amendment of the Excise Act 1901

59   Before Part XI

Insert:

Part XA - Penalty instead of prosecution

129A Purpose and effect of this Part

(1) The purpose of this Part is to create a system of infringement notices for offences against subsections 117(2) and 117B(2) as an alternative to prosecutions of the offences.

(2) This Part does not:

(a) require an infringement notice to be issued to a person for an offence; or

(b) affect the liability of a person to prosecution in respect of an offence if an infringement notice is not issued to the person for the offence; or

(c) prevent the issue of 2 or more infringement notices to a person for an offence; or

(d) affect the liability of a person to prosecution for an offence if the person does not comply with an infringement notice issued for the offence; or

(e) limit or otherwise affect the penalty that may be imposed by a court on a person as a result of a prosecution.

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), 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.

129C Matters to be included in an infringement notice

(1) An infringement notice must:

(a) state the day on which it is issued; and

(b) give brief details of the offence that the person is alleged to have committed, including the day on which the offence was committed and where the offence happened; and

(c) state the name of the person to whom it is issued; and

(d) state that the penalty payable under the notice is 20 penalty units; and

(e) contain the additional information required by subsection (2).

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

(2) The notice must tell the person to whom it is issued that:

(a) the person may pay the penalty stated in the notice:

(i) by posting or delivering the payment to the place of payment stated in the notice; or

(ii) in any other way stated in the notice; and

(b) if the person pays the penalty within 28 days after the day on which the notice is issued, or any longer time allowed in writing by the CEO, the person will not be liable to prosecution in court for the offence, unless the notice is withdrawn.

129D Due date for penalty

The penalty becomes due for payment on the day specified in the infringement notice, which must be at least 28 days after the day on which the notice was issued.

129E Effect of payment of penalty

(1) 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.

(2) Subsection (1) does not apply if the notice has been withdrawn and the penalty paid has been refunded.

129F Withdrawal of infringement notice

(1) The CEO may withdraw an infringement notice that has been issued to a person if the CEO is satisfied that in all the circumstances it is proper to do so.

Note: For service of the withdrawal notice, see section 28A of the Acts Interpretation Act 1901.

(2) If the person has already paid the penalty stated in the notice, the CEO must refund it.

(3) Notice of the withdrawal of the infringement notice must be given to the person. The withdrawal notice must state:

(a) the person's name and address; and

(b) the date of issue of the infringement notice; and

(c) that the infringement notice is withdrawn; and

(d) that a prosecution of the offence may be brought against the person in a court.