7Matters to be included in an infringement notice—subsection 243T(1) infringement notice

#### 7 Matters to be included in an infringement notice—subsection 243T(1) infringement notice (1) This clause 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 matter mentioned in subclause 6(1). (4) The notice must state that: (a) if the person: (i) pays the amount within the payment period; and (ii) discharges the obligation; then (unless the notice is withdrawn), the person will not be liable to be prosecuted in a court for the alleged contravention; and (b) the person may apply to the CEO to have the period extended.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 must include the matters mentioned in subclauses 6(4) and (5). (7) The notice may include any other matters the infringement officer considers necessary. (8) If the person applies under subsection 273GA(2) of the Act for review of the amount of duty, refund or drawback, the period that: (a) begins on the making of the application; and (b) ends on the day a final determination of the amount is made; must not be included in the payment period.