Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf the CEO has reasonable grounds to believe that a person has committed an offence against subsection 117(2) or 117B(2), or against section 295 - 75 in Schedule 1 to the Taxation Administration Act 1953 , the CEO may, within 12 months of the commission of the offence, issue an infringement notice to the person for the offence.
Note: For service of the infringement notice, see section 28A of the Acts Interpretation Act 1901 .