Superannuation (Government Co-Contribution for Low Income Earners) Act 2003
(a) an infringement notice is served on a person; and
(b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 34(1)(e) ; and
(c) the infringement notice is not withdrawn. 36(2) [Liabilities discharged]
Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.
36(3) [Further proceedings cannot be taken]Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.
36(4) [No conviction]The person is not regarded as having been convicted of the offence or offences specified in the notice.
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