sec.65Civil penalty for failure to give return or pay levy

sec.65 Civil penalty for failure to give return or pay levy

If a person does not give a return to the authority as required under section 62 (1) , the person is liable to pay to the authority a civil penalty. The amount of the civil penalty is an amount equal to the monetary value (at the time of the initial failure) of 1 penalty unit for each month (or part of a month) from the day after the last day the return should have been given until the day the return is given. If a person does not pay the amount payable to the authority as required under section 63 (2) , the person is liable to pay to the authority a civil penalty. The amount of the civil penalty is an amount equal to the monetary value (at the time of the initial failure) of 1 penalty unit for each month (or part of a month) from the day after the last day the amount should have been paid until the day when it is paid. However, if during the past 4 return periods, the person has also, on at least 1 other occasion, failed to comply with section 62 (1) or 63 (2) , the amount of the civil penalty is double the amount of the civil penalty mentioned in subsection (2) or (4) . The amount payable as a civil penalty under this section— may be recovered by the authority as a debt; and can not be more than an amount equal to the monetary value (at the time of the initial failure) of 40 penalty units. On application by the person or on its own initiative, the authority may remit all or part of an amount payable as a civil penalty if satisfied— the person did not directly or indirectly cause the circumstances of the contravention; or it would be fair and reasonable to make the remission given the circumstances. If a court finds a person guilty of an offence against section 62 (1) (whether or not a conviction is recorded), in addition to imposing a penalty on the person, the court may order the person to— pay the authority the amount of the civil penalty payable under subsection (2) or (4A) to the day of the order, and an amount of interest calculated under section 87 in relation to the amount; and file a return for the relevant period. If a court finds a person guilty of an offence against section 63 (2) or (3) (whether or not a conviction is recorded), in addition to imposing a penalty on the person, the court may order the person to pay the authority— all or part of the amount the subject of the prosecution; and in relation to an offence against section 63 (2) —the amount of the civil penalty payable under subsection (4) or (4A) to the day of the order and an amount of interest calculated under section 87 in relation to the amount. The amount stated in an order under subsection (7) (a) or subsection (8) may be recovered by the authority as a debt owed by the person named in the order. s 65 amd 2009 No. 38 s 23 (sec.65-ssec.1) If a person does not give a return to the authority as required under section 62 (1) , the person is liable to pay to the authority a civil penalty. (sec.65-ssec.2) The amount of the civil penalty is an amount equal to the monetary value (at the time of the initial failure) of 1 penalty unit for each month (or part of a month) from the day after the last day the return should have been given until the day the return is given. (sec.65-ssec.3) If a person does not pay the amount payable to the authority as required under section 63 (2) , the person is liable to pay to the authority a civil penalty. (sec.65-ssec.4) The amount of the civil penalty is an amount equal to the monetary value (at the time of the initial failure) of 1 penalty unit for each month (or part of a month) from the day after the last day the amount should have been paid until the day when it is paid. (sec.65-ssec.4A) However, if during the past 4 return periods, the person has also, on at least 1 other occasion, failed to comply with section 62 (1) or 63 (2) , the amount of the civil penalty is double the amount of the civil penalty mentioned in subsection (2) or (4) . (sec.65-ssec.5) The amount payable as a civil penalty under this section— may be recovered by the authority as a debt; and can not be more than an amount equal to the monetary value (at the time of the initial failure) of 40 penalty units. (sec.65-ssec.6) On application by the person or on its own initiative, the authority may remit all or part of an amount payable as a civil penalty if satisfied— the person did not directly or indirectly cause the circumstances of the contravention; or it would be fair and reasonable to make the remission given the circumstances. (sec.65-ssec.7) If a court finds a person guilty of an offence against section 62 (1) (whether or not a conviction is recorded), in addition to imposing a penalty on the person, the court may order the person to— pay the authority the amount of the civil penalty payable under subsection (2) or (4A) to the day of the order, and an amount of interest calculated under section 87 in relation to the amount; and file a return for the relevant period. (sec.65-ssec.8) If a court finds a person guilty of an offence against section 63 (2) or (3) (whether or not a conviction is recorded), in addition to imposing a penalty on the person, the court may order the person to pay the authority— all or part of the amount the subject of the prosecution; and in relation to an offence against section 63 (2) —the amount of the civil penalty payable under subsection (4) or (4A) to the day of the order and an amount of interest calculated under section 87 in relation to the amount. (sec.65-ssec.9) The amount stated in an order under subsection (7) (a) or subsection (8) may be recovered by the authority as a debt owed by the person named in the order.

• (a) may be recovered by the authority as a debt; and
• (b) can not be more than an amount equal to the monetary value (at the time of the initial failure) of 40 penalty units.
• (a) the person did not directly or indirectly cause the circumstances of the contravention; or
• (b) it would be fair and reasonable to make the remission given the circumstances.
• (a) pay the authority the amount of the civil penalty payable under subsection (2) or (4A) to the day of the order, and an amount of interest calculated under section 87 in relation to the amount; and
• (b) file a return for the relevant period.
• (a) all or part of the amount the subject of the prosecution; and
• (b) in relation to an offence against section 63 (2) —the amount of the civil penalty payable under subsection (4) or (4A) to the day of the order and an amount of interest calculated under section 87 in relation to the amount.