Taxation Administration Act 1953
PART III
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PROSECUTIONS AND OFFENCES
(a) a person is convicted of an offence against section 8T or 8U ; and
(b) 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 8V
PENALTIES FOR OFFENCES AGAINST SECTIONS 8T AND 8U
8V(1)
[First offence]
Subject to subsection (2), an offence against section 8T or 8U is punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.
8V(2)
[Second or subsequent offence]
(a) a person is convicted of an offence against section 8T or 8U ; and
(b) 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 100 penalty units or imprisonment for a period not exceeding 2 years, or both.
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