S 41 repealed by No 105 of 2000, s 3 and Sch 1 item 8, effective 6 July 2000. S 41 formerly read:
RELATIONSHIP WITH OFFENCE PROVISIONS
Nothing in this Part makes it an offence to do or omit to do anything.
Note: However, some of the conduct covered by this Part might constitute an offence against a provision outside this Part. An entity that is prosecuted for such an offence is not liable to pay any penalty under this Part: see section 8ZE of the
Taxation Administration Act 1953