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 3
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Prosecution of taxation offences
SECTION 8ZB
PROSECUTION MAY BE COMMENCED AT ANY TIME
8ZB(1)
[Time for commencement]
A prosecution for a taxation offence may be commenced at any time.
8ZB(2) [Application of Crimes Act]Subsection (1) has effect notwithstanding anything contained in section 15B of the Crimes Act 1914 .
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