sec.153CCommissioner may require payment of penalty

sec.153C Commissioner may require payment of penalty

This section applies if a person— does not comply with an electronic payment notice under section 29A (2) ; or does not comply with an electronic communication notice under section 143A (2) . The commissioner may, by written notice given to the person, require the person to pay a penalty (the penalty amount ) of $100. The notice must state the following— the date for payment of the penalty amount, being a day that is at least 30 days after the person receives the notice; the reasons for the decision to require payment of the penalty amount; that the person may apply, as provided under the QCAT Act , to the tribunal for a review of the decision within 14 days after being given the notice (the review period ); how the person may apply for the review. To remove doubt, it is declared that a notice may be given under subsection (2) each time a person does not comply with an electronic payment notice or electronic communication notice. The commissioner may remit the whole or part of the penalty amount. The person may apply to the tribunal for a review of the decision during the review period. If the person applies for a review of the decision— the person is not required to pay the penalty amount pending the review being decided; and a party to a proceeding of the tribunal for the review may be represented by a lawyer. s 153C ins 2009 No. 19 s 92 amd 2009 No. 48 s 194 (sec.153C-ssec.1) This section applies if a person— does not comply with an electronic payment notice under section 29A (2) ; or does not comply with an electronic communication notice under section 143A (2) . (sec.153C-ssec.2) The commissioner may, by written notice given to the person, require the person to pay a penalty (the penalty amount ) of $100. (sec.153C-ssec.3) The notice must state the following— the date for payment of the penalty amount, being a day that is at least 30 days after the person receives the notice; the reasons for the decision to require payment of the penalty amount; that the person may apply, as provided under the QCAT Act , to the tribunal for a review of the decision within 14 days after being given the notice (the review period ); how the person may apply for the review. (sec.153C-ssec.4) To remove doubt, it is declared that a notice may be given under subsection (2) each time a person does not comply with an electronic payment notice or electronic communication notice. (sec.153C-ssec.5) The commissioner may remit the whole or part of the penalty amount. (sec.153C-ssec.6) The person may apply to the tribunal for a review of the decision during the review period. (sec.153C-ssec.7) If the person applies for a review of the decision— the person is not required to pay the penalty amount pending the review being decided; and a party to a proceeding of the tribunal for the review may be represented by a lawyer.

• (a) does not comply with an electronic payment notice under section 29A (2) ; or