Commentary on Sections Section 84 – Imposition of civil penalty
151.If the Commissioner determines that D has failed to comply with a relevant requirement, and decides to impose a civil penalty, the decision notice must set out the civil penalty, how it may be paid, and the period (which must be a period of not less than 28 days) within which it must be paid. The notice must also inform D of the consequences if D does not pay it, and of D’s right to appeal under section 95. The Commissioner must also satisfy the requirements of section 85.