Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner is not entitled to recover from a person a penalty payable under this Subdivision until the end of 14 days after the Commissioner gives to the person a notice ( the penalty notice ) that:
(a) sets out details of the unpaid amount of the estimate; and
(b) if the penalty notice is given within 14 days after the Commissioner sent to the company notice of the estimate--states that at the end of those 14 days the person will become liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount unless:
(i) the company's liability to pay the estimate has been discharged; or
(ii) an agreement relating to that liability is in force under section 222ALA; or
(iii) the company is under administration within the meaning of the Corporations Act 2001 ; or
(iv) the company is being wound up; and
(c) if the penalty notice is given more than 14 days after the Commissioner sent to the company notice of the estimate--states that the person is liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount; and
(d) states that the penalty will be remitted if, at the end of 14 days after the penalty notice is given:
(i) the company's liability to pay the estimate has been discharged; or
(ii) an agreement relating to that liability is in force under section 222ALA; or
(iii) the company is under administration within the meaning of the Corporations Act 2001 ; or
(iv) the company is being wound up.
(2) Section 222AOF applies to a notice under this section in the same way as to a notice under section 222AOE.