Taxation Administration Act 1953
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
(a) a person (the convicted person ) is convicted before a court of an offence against section 8C , 8D or 8H in relation to a refusal or failure to do a particular thing; and
(b) the court is satisfied that the purpose of, or one of the purposes of, the refusal or failure was to facilitate the avoidance of an amount of a tax liability of the convicted person or another person;
the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding:
(c) if the offence is an offence to which subsection 8E(2) or (3) applies - 3 times that amount; or
(d) in any other case - 2 times that amount. 8HA(2) [Reference to conviction for offence]
A reference in this section to a conviction of a person for an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence.