Excise Act 1901
The CEO may withdraw an infringement notice that has been issued to a person if the CEO is satisfied that in all the circumstances it is proper to do so.
Note: For service of the withdrawal notice, see section 28A of the Acts Interpretation Act 1901 .129F(2)
If the person has already paid the penalty stated in the notice, the CEO must refund it. 129F(3)
Notice of the withdrawl of the infringement notice must be given to the person. The withdrawal notice must state:
(a) the person's name and address; and
(b) the date of issue of the infringement notice; and
(c) that the infringement notice is withdrawn; and
(d) that a prosecution of the offence may be brought against the person in a court.