Published on 20 September 1992.

ALRC Report 61 (tabled September 1992) identified that there were issues regarding ways the administrative penalty scheme of the Customs Service should operate and also whether there should be an administrative penalty scheme for excise.

The report questioned whether administrative penalties should apply to innocent or deliberate errors, how adequate the existing mechanisms for enforcement were and whether there should be review of the decision to require payment of a penalty.

View ALRC Report 61 in HTML on the AustLII website.