137Matters to be included in an infringement notice—general

137 Matters to be included in an infringement notice—general

(1) This section does not apply to an infringement notice given to a person in relation to an alleged contravention of subsection 243T(1) of the Act. (2) An infringement notice must: (a) be identified by a unique number; and (b) state the day the notice is issued; and (c) state the name of the person to whom the notice is given; and (d) state the name of the person who gave the notice, and that the person is an infringement officer for the purpose of issuing the infringement notice; and (e) give brief details of the alleged contravention, including: (i) the provision that was allegedly contravened; and (ii) the maximum penalty that a court could impose if the provision were contravened; and (iii) the time (if known) and day of, and the place of, the alleged contravention; and (f) state the amount that is payable under the notice; and (g) give an explanation of: (i) how payment of the amount is to be made; and (ii) how the Department can be contacted.

Note: For paragraph (f), see subsection 243X(2) of the Act for the maximum amount payable under an infringement notice.

(3) The notice must state that: (a) if the person pays the amount within the payment period, then (unless the notice is withdrawn) the person will not be liable to be prosecuted in a court for the alleged contravention; and (b) the person may apply to the Comptroller‑General of Customs to have the period extended. (4) The notice must state that payment of the amount is not an admission of guilt or liability. (5) The notice must state that the person may choose not to pay the amount and, if the person so chooses, the person may be prosecuted in a court for the alleged contravention. (6) The notice must state: (a) how the notice can be withdrawn; and (b) that if the notice is withdrawn, the person may be prosecuted in a court for the alleged contravention; and (c) that the person may make written representations to the Comptroller‑General of Customs seeking the withdrawal of the notice. (7) The notice may include any other matters the infringement officer considers necessary.