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Section 129B - Excise Act 1901 - When an infringement notice may be issued — Zoe

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Excise Act 1901

129BWhen an infringement notice may be issued

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129B When an infringement notice may be issued If the CEO has reasonable grounds to believe that a person has committed an offence against subsection 117(2) or 117B(2), or against section 295‑75 in Schedule 1 to the Taxation Administration Act 1953, the CEO may, within 12 months of the commission of the offence, issue an infringement notice to the person for the offence. Note: For service of the infringement notice, see section 28A of the Acts Interpretation Act 1901.

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