Excise Act 1901
The purpose of this Part is to create a system of infringement notices for offences against subsections 117(2) and 117B(2) , and for offences against section 295-75 in Schedule 1 to the Taxation Administration Act 1953 , as an alternative to prosecution of the offences.
This Part does not:
(a) require an infringement notice to be issued to a person for an offence; or
(b) affect the liability of a person to prosecution in respect of an offence if an infringement notice is not issued to the person for the offence; or
(c) prevent the issue of 2 or more infringement notices to a person for an offence; or
(d) affect the liability of a person to prosecution for an offence if the person does not comply with an infringement notice issued for the offence; or
(e) limit or otherwise affect the penalty that may be imposed by a court on a person as a result of prosecution.