Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-25 - CHARGES AND PENALTIES  

Division 298 - Machinery provisions for penalties  

Subdivision 298-B - Civil penalties  

SECTION 298-95   CRIMINAL PROCEEDINGS DURING CIVIL PROCEEDINGS  

298-95(1)  
Proceedings for a civil penalty order under the civil penalty provisions against an entity are stayed if:


(a) criminal proceedings are started or have already been started against the entity for an offence; and


(b) the offence is constituted by conduct that is substantially the same as the conduct in relation to which the civil penalty order would be made.

298-95(2)  
The proceedings for the order may be resumed if the entity is not convicted of the offence. Otherwise, the proceedings for the order are dismissed.




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