138Matters to be included in an infringement notice—false or misleading statements resulting in loss of duty

138 Matters to be included in an infringement notice—false or misleading statements resulting in loss of duty

(1) This section applies to an infringement notice given to a person in relation to an alleged contravention of subsection 243T(1) of the Act. (2) The notice must state that the obligation of the person to pay the duty or repay the refund or drawback mentioned in paragraph 243T(1)(b) of the Act (the obligation) continues despite the person being given the notice. (3) The notice must include the matters mentioned in subsections 137(2), (5) and (6). (4) The notice must state that: (a) unless the notice is withdrawn, the person will not be liable to be prosecuted in a court for the alleged contravention if the person: (i) pays the amount within the payment period; and (ii) discharges the obligation; and (b) the person may apply to the Comptroller‑General of Customs to have the period extended. (5) The notice must state that payment of the amount and discharge of the obligation are not an admission of guilt or liability. (6) The notice may include any other matters the infringement officer considers necessary. (7) If the person applies under subsection 273GA(2) of the Act for review of the amount of duty, refund or drawback, the payment period must not include the period that: (a) starts on the day the application is made; and (b) ends on the day a final determination of the amount is made.