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Clean Energy Legislation (Carbon Tax Repeal) Act 2014
60NEffect of failure to comply with an infringement notice
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#### 60N Effect of failure to comply with an infringement notice
If:
(a) an infringement notice for an alleged contravention of an infringement notice provision is issued to a person; and
(b) the person fails to pay the penalty specified in the infringement notice within the infringement notice compliance period and in accordance with the notice; and
(c) the infringement notice is not withdrawn under section 60Q;
the person is liable to proceedings under Part VI in relation to the alleged contravention of the infringement notice provision.