Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Secretary may determine that a person commits a non - attendance failure if the Secretary makes a determination under subsection 42SA(1) because of the person's failure referred to in paragraph 42SA(1)(b) or (ba).
(2) Despite subsection (1), the Secretary must not determine that a person commits a non - attendance failure if the person satisfies the Secretary that the person has a reasonable excuse for the person's failure referred to in paragraph 42SA(1)(b) or (ba).
Note: The Secretary must take certain matters into account for the purposes of subsection (2) and may be prohibited from taking other matters into account for those purposes (see section 42U). See also section 42UA (about prior notification of excuses).
Determining an instalment period
(3) The Secretary must include in a determination under this section the instalment period in which a penalty amount (see section 42T) for the non - attendance failure is to be deducted from the person's instalment of a participation payment.