54XLate payment

54X Late payment (1) The Commission may accept payment of a notice penalty even after the expiration of the time for payment stated in the relevant penalty notice if— (a) the Commission has not commenced a proceeding specified in subsection (2); and (b) the notice has not been withdrawn by the Commission in accordance with section 54Y. (a) a proceeding for a contravention order in relation to conduct that is substantially the same as the conduct constituting the contravention to which the penalty relates; or (b) a criminal proceeding for an offence constituted by conduct that is substantially the same as the conduct constituting the contravention to which the penalty relates. S. 54Y inserted by No. 41/2021 s. 9.