Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 20 - Other matters  

Subdivision 20-B - Offences  

SECTION 20-40   JOINING OF CHARGES  

20-40(1)  
Charges against the same person for a number of offences against this Part may be joined in one complaint, information or summons if those charges:


(a) are founded on the same facts; or


(b) form a series of offences of the same or a similar character; or


(c) are part of a series of offences of the same or similar character.

20-40(2)  
Particulars of each offence charged must be set out in a separate paragraph if 2 or more of the charges are included in the same complaint, information or summons.

20-40(3)  
If the charges are joined, the charges must be tried together unless the court:


(a) considers it just that any of the charges should be tried separately; and


(b) makes an order to that effect.

20-40(4)  
If a person is convicted of 2 or more of the offences:


(a) the court may impose one penalty for both or all of those offences; but


(b) the penalty must not exceed the sum of the maximum penalties that could be imposed in respect of each offence separately.




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