Taxation Administration Act 1953
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8N , or 8Q , or against Division 136 or 137 of the Criminal Code in relation to a taxation law, elect, in writing, to treat the offence otherwise than as a prescribed taxation offence.
Where a prosecution is instituted for an offence in relation to which an election under subsection (1) has been made, the Commissioner shall cause a copy of the election to be filed in the court in which the prosecution is instituted.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.