129APurpose and effect of this Part

129A  Purpose and effect of this Part  (1) The purpose of this Part is to create a system of infringement notices for offences against subsections 117(2) and 117B(2), and for offences against section 295‑75 in Schedule 1 to the Taxation Administration Act 1953, as an alternative to prosecutions of the offences.  (2) This Part does not:  (a) require an infringement notice to be issued to a person for an offence; or  (b) affect the liability of a person to prosecution in respect of an offence if an infringement notice is not issued to the person for the offence; or  (c) prevent the issue of 2 or more infringement notices to a person for an offence; or  (d) affect the liability of a person to prosecution for an offence if the person does not comply with an infringement notice issued for the offence; or  (e) limit or otherwise affect the penalty that may be imposed by a court on a person as a result of a prosecution.