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.