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Section 21

Period for institution of prosecution for non-payment of departure levy

of Departure Levy Act 2019

ActIn forceProvision 21 of 66
Section 21

(2)

No prosecution for an offence under subsection 20(3) shall be instituted against the registered person who has paid the amount of the departure levy due and payable, and the penalty specified under subsection 20(2) within the period specified in the same subsection.