TAXATION ADMINISTRATION ACT 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision A - Failure to comply with taxation requirements  

SECTION 8E   PENALTIES FOR FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW  

8E(1)   [Penalty for first offence]  

Subject to subsections (2) and (3), an offence against section 8C or subsection 8D(1) or (2) is punishable on conviction by a fine not exceeding 20 penalty units.

8E(2)   [Penalty for second offence]  

Subject to subsection (3), where:


(a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2); and


(b) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding 40 penalty units.

8E(3)   [Penalty for third and subsequent offences]  

Where:


(a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2);


(b) in a case where the person is a natural person - the Commissioner has elected under subsection 8F(1) to treat the offence otherwise than as a prescribed taxation offence; and


(c) the court before which the person is convicted is satisfied that the person has previously been convicted of 2 or more relevant offences;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.




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