Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 243Y

             (1)  If the CEO has reasonable grounds to believe that a person has committed an offence, the CEO may cause an infringement notice to be served on the person in accordance with this Subdivision.

             (2)  Subject to subsection (3), an infringement notice served under this Subdivision does not have any effect unless it is served within one year after the day on which the offence is alleged to have been committed.

             (3)  An infringement notice served under this Subdivision for an offence against subsection 243T(1) or 243U(1) that was detected as a result of the exercise of monitoring powers does not have any effect unless it is served within:

                     (a)  4 years after the day on which the false or misleading statement was made; or

                     (b)  one year after the day on which the offence was detected;

whichever period ends first.