CRIMES (TAXATION OFFENCES) ACT 1980
The offences in this Part are applied to other taxes by the later Parts of this Act. These taxes are:
Where, in any proceedings under this Act (including proceedings for the purpose of obtaining an order under section 12 ), it appears to the court or magistrate that:
(a) the liability of a company or trustee in respect of some income tax moneys has not been finally determined for the purposes of the Income Tax Assessment Act; and
(b) the final determination of the liability of the company or trustee in respect of those income tax moneys is relevant to the determination of the question whether a person is guilty of an offence against this Act;
the court or magistrate shall stay the proceedings under this Act until:
(c) the liability of the company or trustee in respect of those income tax moneys is finally determined; or
(d) it is finally determined that the company or trustee became liable to pay some of those income tax moneys;
whichever first occurs.
Nothing in this section limits the power of a court or magistrate under any other law to order a stay of proceedings.