CCM10230 – Penalties and Interest

Purpose of S32(1) Penalties

Penalties under S32(1) are not intended to punish a person who will not provide information. The penalties are intended to encourage the person to comply with the notice and if you do not think the penalties will achieve this result you should not normally begin penalty action.

If you are in any doubt as to whether penalties will encourage the person to comply with the notice you should discuss the matter with your manager, who, if necessary, will consult their CCGM.