CRIMES (TAXATION OFFENCES) ACT 1980

PART II - OFFENCES RELATING TO INCOME TAX  

Note:

The offences in this Part are applied to other taxes by the later Parts of this Act. These taxes are:

  • (a) (Repealed by No 101 of 2006 )
  • (b) (Repealed by No 101 of 2006 )
  • (c) fringe benefits tax (see Part IV );
  • (d) petroleum resource rent tax (see Part V );
  • (e) (Repealed by No 101 of 2006 )
  • (f) superannuation guarantee charge (see Part VII );
  • (g) goods and services tax (see Part VIII );
  • (h) wine equalisation tax (see Part IX );
  • (i) luxury car tax (see Part X ).
  • (j) (Repealed by No 96 of 2014)
  • SECTION 11   STAY OF PROCEEDINGS  

    11(1)   [Conditions for stay of proceedings]  

    Where, in any proceedings under this Act (including proceedings for the purpose of obtaining an order under section 12 ), it appears to the court or magistrate that:


    (a) the liability of a company or trustee in respect of some income tax moneys has not been finally determined for the purposes of the Income Tax Assessment Act; and


    (b) the final determination of the liability of the company or trustee in respect of those income tax moneys is relevant to the determination of the question whether a person is guilty of an offence against this Act;

    the court or magistrate shall stay the proceedings under this Act until:


    (c) the liability of the company or trustee in respect of those income tax moneys is finally determined; or


    (d) it is finally determined that the company or trustee became liable to pay some of those income tax moneys;

    whichever first occurs.

    11(2)   [Other laws]  

    Nothing in this section limits the power of a court or magistrate under any other law to order a stay of proceedings.




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