first incidence definition
first incidence means an incidence of non-compliance by a person if no ‘penalty assessment’ under this Part was issued during the preceding 36 months, whether involving an incidence of non-compliance of the same or a different kind, and for purposes of this definition a ‘penalty assessment’ that was fully remitted under section 218 must be disregarded; 20
first incidence means an incidence of non-compliance by a person if no ‘penalty assessment’ under this Part was issued during the preceding 36 months, whether involving an incidence of non-compliance of the same or a different kind, and for 50