19AOfficial caution may be given instead of penalty notice

#### 19A Official caution may be given instead of penalty notice 19A Official caution may be given instead of penalty notice > > (1) An officer authorised to issue a penalty notice may give a person an official caution instead of issuing a penalty notice if the officer believes— > > > > > (a) on reasonable grounds that the person has committed a penalty notice offence, and > > > > > (b) that it is appropriate to give an official caution in the circumstances. > > > (2) In making a decision under subsection (1), an appropriate officer (other than a police officer) must have regard to the applicable guidelines relating to the giving of official cautions in respect of penalty notice offences. > > > (3) In this section— > > > > guidelines means guidelines— > > > > > (a) issued by the Attorney General that are published in the Gazette and made available on the internet site of Revenue NSW, or > > > > > (b) issued by the relevant issuing agency that are consistent with the guidelines issued by the Attorney General. > > **s 19A:** Ins 2008 No 110, Sch 1 \[8\]. Am 2013 No 82, Sch 1 \[12\]; 2016 No 39, Sch 1 \[5\]; 2017 No 22, Sch 4.14 \[2\]; 2018 No 11, Sch 3.2 \[2\]; 2019 No 13, Sch 1\[12\].