Taxation Administration Act 1953
PART III
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PROSECUTIONS AND OFFENCES
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 A
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Failure to comply with taxation requirements
SECTION 8F
ELECTION TO TREAT OFFENCE OTHERWISE THAN AS PRESCRIBED TAXATION OFFENCE
8F(1)
[Election to be in writing]
The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8C or subsection 8D(1) or (2) , elect, in writing, to treat the offence otherwise than as a prescribed taxation offence.
8F(2) [Copy of election to be filed in court]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.
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