(1) Despite anything to the contrary in the Infringements Act 2006 , on and from 16 December 2009, an offence against section 6, 13, 14 or 17A which is an infringement offence within the meaning of that Act—
(a) is taken to be, and to always have been, a lodgeable infringement offence within the meaning of that Act as if it had been prescribed as a lodgeable infringement offence by regulations made under that Act; and
(b) may be dealt with as a lodgeable infringement offence under that Act.
(2) Any lodgement under Part 4 of the Infringements Act 2006 and any enforcement action taken under that Act in respect of an infringement offence referred to in subsection (1) is taken to be, and to always have been, a valid and lawful lodgement or enforcement action under that Act, as the case requires, to the extent that the lodgement or enforcement action was taken on the basis that the infringement offence was a lodgeable infringement offence.
S. 64 inserted by No. 43/2017 s. 64(3).