Taxation Administration Act 1953
PART III
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PROSECUTIONS AND OFFENCES
(a) a person is convicted of an offence against section 8N or 8Q ;
(b) in a case where the person is a natural person - the Commissioner has elected under subsection 8S(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 a relevant offence;
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
Division 2
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Offences
Subdivision B
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Offences relating to statements, records and certain other Acts
SECTION 8R
PENALTIES FOR OFFENCES AGAINST SECTIONS 8N AND 8Q
8R(1)
[First offence]
Subject to subsection (2), an offence against section 8N or 8Q is punishable on conviction by a fine not exceeding 30 penalty units.
8R(2)
[Second or subsequent offences]
(a) a person is convicted of an offence against section 8N or 8Q ;
(b) in a case where the person is a natural person - the Commissioner has elected under subsection 8S(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 a relevant offence;
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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