TAXATION ADMINISTRATION ACT 1953
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
(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.