Commonwealth Numbered Regulations

INCOME TAX REGULATIONS (AMENDMENT) 1998 No. 14 - REG 11

11.1 After regulation 100, insert:

"Subdivision 3B-Eligible termination payments
(contravention notices) Interpretation

"100A. In this Subdivision:
'officer' means an officer of the ATO. Contravention notice

"100B. If the Commissioner has reason to believe that a person has contravened
regulation 99C, 99D, 99H or 99I, or subregulation 99 (1), 99A (1), 99B (1),
99K (1), 99L (1) or 99L (3), the Commissioner may cause a notice (a
'contravention notice') to be served on the person in accordance with this
Subdivision. Contents of contravention notice

"100C. An contravention notice must set out:

   (a)  particulars of the alleged contravention; and

   (b)  the penalty for the contravention; and

   (c)  the person to whom, the place at which, and the manner in which, the
        penalty may be paid; and

   (d)  the date of the notice and a statement that the penalty may be paid
        within 14 days after that date; and

   (e)  any other particulars the Commissioner thinks necessary. Notification
        that person may pay penalty

"100D. A contravention notice must state that, if the person does not wish the
matter to be dealt with by a court, the person may lodge with the Commissioner
a signed statement to that effect in the manner stated in the notice and pay
the penalty for the contravention. Contents of contravention notice-other
matters

"100E. A contravention notice may contain any other matter that the
Commissioner considers relevant. Penalty

"100F. For this Subdivision, the penalty for a contravention is $100. No
requirement to serve contravention notice

"100G. This Subdivision does not require the service of a contravention notice
or affect the liability of a person to be prosecuted in a court for a
contravention of a provision mentioned in regulation 100B for which a
contravention notice has not been served. Consequences of payment of penalty

"100H. If:

   (a)  a contravention notice has been served on a person; and

   (b)  before the end of the period of 14 days stated in the notice or, if
        the Commissioner so allows, at any time before service of a summons
        for the contravention, the penalty is paid under the notice; and

   (c)  a statement, signed by the person, to the effect that the person does
        not wish the matter to be dealt with by a court, is received by the
        person to whom the penalty is paid; and

   (d)  the contravention that resulted in the service of the contravention
        notice has ceased; the following provisions have effect:

   (e)  any liability of the person for the contravention is taken to be
        discharged;

   (f)  no further proceedings are to be taken for the contravention;

   (g)  no conviction for the contravention is taken to have been recorded.
        Payment by cheque

"100I. If the penalty is paid by cheque, payment is taken not to be made
unless the cheque is honoured on presentation. Other proceedings not affected

"100J. Except as provided by regulation 100H, this Subdivision does not
prejudice or affect the institution or prosecution of proceedings for a
contravention of a provision mentioned in regulation 100B or limit the amount
of the fine that may be imposed by a court for such a contravention.".