Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 243Z

             (1)  An infringement notice served under this Subdivision must:

                     (a)  state the name of the person on whom it is to be served; and

                     (b)  state that it is being served on behalf of the CEO; and

                     (c)  state:

                              (i)  the nature of the alleged offence; and

                             (ii)  the time (if known) and date on which, and the place at which, the offence is alleged to have been committed; and

                            (iii)  the maximum penalty that a court could impose for the alleged offence; and

                     (d)  if the alleged offence is an offence against section 243T and there is still any unpaid duty or any unrepaid refund or drawback of duty--state that the obligation to pay the duty or repay the refund or drawback continues despite the service of the infringement notice; and

                     (e)  specify a penalty that is payable under the notice in respect of the alleged offence; and

                      (f)  state that, if the person on whom the notice is served:

                              (i)  does not wish the matter to be dealt with by a court; and

                             (ii)  in the case of an alleged offence against section 243T--has paid any unpaid duty or any unrepaid refund or drawback of duty within the period of 28 days after the date of service of the notice;

                            the person may pay to the CEO, within the period of 28 days after the date of service of the notice, the amount of the penalty specified in the notice; and

                    (fa)  state that, if the person pays to the CEO, before the end of the period referred to in paragraph (f):

                              (i)  the penalty; and

                             (ii)  in the case of an alleged offence against section 243T--any unpaid duty or any unrepaid refund or drawback of duty;

                            the person cannot be prosecuted for the alleged offence and will not be regarded as having been convicted of the offence; and

                     (g)  state that the person may make written representations to the CEO seeking the withdrawal of the notice.

Note:          The CEO has power to extend periods stated in notices given under paragraph (1)(f) (see section 243ZE).

             (2)  If:

                     (a)  an infringement notice is served on a person in accordance with this Subdivision in respect of an alleged offence for a contravention of subsection 243T(1) in respect of goods; and

                     (b)  the person applies under subsection 273GA(2) for review of the decision as to the amount of duty payable on the goods;

the period beginning on the making of the application and ending on the final determination of the amount of duty by a tribunal, or by a court on appeal from a tribunal, is not to be taken into account in working out the period of 28 days referred to in paragraph (1)(f).

             (3)  An infringement notice served under this Subdivision may contain any other matters that the CEO considers necessary.

             (4)  The penalty to be specified in an infringement notice under paragraph (1)(e) is:

                     (a)  if the infringement notice is given in respect of an alleged offence under subsection 243U(1)--the lesser of the following amounts:

                              (i)  10 penalty units;

                             (ii)  1 / 2 penalty unit for each material particular that is alleged to be false or misleading or each matter or thing that is alleged to have been omitted, as the case may be; or

                     (b)  otherwise--one-fifth of the maximum amount of the penalty that a court could impose for the offence.