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DUTIES ACT 2001 - SECT 468 Ending show cause process without further action

DUTIES ACT 2001 - SECT 468

Ending show cause process without further action

468 Ending show cause process without further action

(1) This section applies if, after considering the accepted representations for the show cause notice, the commissioner no longer believes a ground exists to suspend or cancel the self assessor’s registration.
(1A) Also, this section applies if—
(a) the ground mentioned in section 465 (f) is the only ground for the proposed action stated in the show cause notice; and
(b) after considering the accepted representations for the show cause notice, the commissioner is reasonably satisfied the reason the commitment amount was not paid to the commissioner in full as required was beyond the self assessor’s control.
Example for subsection (1A)—
The commitment amount was not paid because an ELN system occurrence prevented the ELN distributing funds for duty, assessed interest or penalty tax.
(2) The commissioner must not take any further action about the show cause notice.
(3) Notice that no further action is to be taken about the show cause notice must be given to the self assessor by the commissioner.