54Remission of certain penalty amounts

#### 54 Remission of certain penalty amounts (1) Where an amount (in this section called the late payment penalty) is payable by an employer under subparagraph 51(b)(i), sub‑subparagraph 51(b)(ii)(B) or paragraph 52(a) in relation to another amount (in this subsection called the principal amount) that has not been paid and: (a) the Registrar is satisfied that: (i) the circumstances that contributed to the delay in payment of the principal amount were not due to, or caused directly or indirectly by, an act or omission of the employer; and (ii) the employer has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; (b) the Registrar is satisfied that: (i) the circumstances that contributed to the delay in payment of the principal amount were due to, or caused directly or indirectly by, an act or omission of the employer; (ii) the employer has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and (iii) having regard to the nature of those circumstances, it would be fair and reasonable to remit the late payment penalty or part of the late payment penalty; or (c) the Registrar is satisfied that there are special circumstances by reason of which it would be fair and reasonable to remit the late payment penalty or part of the late payment penalty; the Registrar may remit the late payment penalty or part of the late payment penalty. (2) The Registrar may remit the whole or part of any amount payable by an employer under sub‑subparagraph 51(b)(ii)(A), paragraph 52(b) or section 53. Notices of decisions (3) If the Registrar makes a decision under subsection (1) or (2): (a) to remit only part of a penalty; or (b) not to remit any part of a penalty; the Registrar must serve written notice of the decision on the person by whom the penalty is, or but for the remission would be, payable. (4) The notice must include, or be accompanied by, a statement to the effect that: (a) the person may, subject to this Act, object to the decision (the original decision); and (b) if the person is dissatisfied by a later decision of the Registrar on an objection to the original decision, the person may, subject to this Act and the ART Act, apply to the ART for review of the later decision. (5) A contravention of subsection (4) in relation to a decision does not affect the validity of the decision.