23BCompletion of certain activities may be treated as payment

23B Completion of certain activities may be treated as payment

23B Completion of certain activities may be treated as payment

(1) A person to whom a penalty notice is issued is taken to have paid the amount specified in the penalty notice if the Commissioner is satisfied that—

(a) the person has completed an activity, and

(b) the activity is prescribed by the regulations as an activity that may be completed instead of payment for an amount specified in a penalty notice belonging to a particular class, and

(c) the penalty notice belongs to the class, and

(d) any additional requirements prescribed by the regulations are satisfied, and

(e) a penalty notice enforcement order has not been made for the amount.

(2) The payment is taken to be—

(a) for the full amount specified in the penalty notice, and

(b) made in accordance with the penalty notice.

s 23B: Ins 2023 No 39, Sch 3.