Penalty waiver and prosecution immunity under dispute resolution depend on payment, cooperation, and prescribed conditions. The Dispute Resolution Committee may reduce or waive penalty or grant immunity from prosecution where a dispute is resolved under the relevant Chapter, subject to prescribed conditions. The Committee acts after confirmation of payment of demand and may grant waiver or immunity only if the applicant has paid the tax due on returned income in full, where available, and has co-operated in the proceedings. Reasons must be recorded in writing, immunity is unavailable where prosecution was already initiated, and any granted immunity is withdrawn if the attached conditions are breached.