Superannuation (Government Co-Contribution for Low Income Earners) Act 2003
A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.
35(2) [Commissioner may withdraw]The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.
35(3) [Considerations for withdrawing]The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:
(a) whether the person has previously been convicted of an offence for a contravention of this Act;
(b) the circumstances in which the offence or offences specified in the notice are alleged to have been committed;
(c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;
(d) any written representations made by the person. 35(4) [Refunds due to withdrawal]
(a) the person pays the penalty specified in the infringement notice within the period within which the penalty is required to be paid; and
(b) the notice is withdrawn after the person pays the penalty;
the Commissioner must refund to the person, out of money appropriated by the Parliament, an amount equal to the amount paid.
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