47Effect of annulment

47 Effect of annulment (1) If a penalty enforcement order is annulled completely: (a) the order ceases to have effect; and (b) any enforcement action already taken is to be reversed to the extent practicable unless the same enforcement action is authorised under another penalty enforcement order or a fine enforcement order; and (c) enforcement costs are not payable in respect of the issue of the order and, if paid, are to be dealt with in accordance with section 112; and (d) any amount that has been paid under the order is to be dealt with in accordance with section 112. (2) If a penalty enforcement order is annulled only to the extent of some of the infringement notices to which it applies: (a) the order continues to have effect in respect of the remaining infringement notices to which it applies; and (b) any amount that has been paid under the order is to be applied to payment of the remaining infringement notices to which it applies and any enforcement costs in respect of that order; and (c) the surplus, if any, is to be dealt with in accordance with section 112. (3) If the Fines Recovery Unit annuls a penalty enforcement order, whether completely or only to the extent of some of the infringement notices to which it applies: (a) if the penalty under any infringement notice in relation to which the order is annulled is paid in accordance with the notice of determination of the application for annulment – the alleged offence to which the infringement notice relates is expiated and no further proceedings can be taken in relation to the offence; or (b) if the penalty under any infringement notice in relation to which the order is annulled is not paid in accordance with the notice Fines and Penalties (Recovery) Act 2001 25 of determination of the application for annulment – the Unit must refer the matter to the Local Court for a hearing in relation to the alleged offence that gave rise to the relevant infringement notice.