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].