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  • (a) (Repealed by No 101 of 2006 )
  • (b) (Repealed by No 101 of 2006 )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  • (e) (Repealed by No 101 of 2006 )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  • (j) (Repealed by No 96 of 2014)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 9   PROSECUTIONS AND CONVICTIONS  

    9(1)  
    (Repealed by No 101 of 2004)

    9(2)   [Commencement of prosecution]  

    A prosecution for an offence against this Act may be commenced at any time.

    9(3)   [Two or more offences re same arrangement]  

    A person is not liable to be convicted of two or more offences against this Act in relation to the same arrangement or transaction.

    9(4)  
    (Repealed by No 20 of 1997)

    9(5)  
    (Repealed by No 57 of 2002)

    9(6)  
    (Repealed by No 57 of 2002)




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