Commonwealth Numbered Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 (NO. 168, 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.