Commonwealth Consolidated Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 - SECT 175.60

  (1)   The Commissioner may remit all or a part of the penalty.

  (2)   If the Commissioner decides:

  (a)   not to remit the penalty; or

  (b)   to remit only part of the penalty;

the Commissioner must give written notice of the decision and the reasons for the decision to the entity.

Note:   Section   25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.

  (3)   If:

  (a)   the Commissioner refuses to any extent to remit an amount of penalty; and

  (b)   the amount of penalty payable after the refusal is more than 2 penalty units; and

Note:   See section   4AA of the Crimes Act 1914 for the current value of a penalty unit.

  (c)   the entity is dissatisfied with the decision;

the entity may object against the decision in the manner set out in Part   7 - 2.