Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision A - Failure to comply with taxation requirements  

SECTION 8B   INTERPRETATION  

8B(1)   [ " relevant offence " ]  

A reference in this Subdivision to a relevant offence is a reference to:

(a) an offence against section 8C , subsection 8D(1) or (2) or section 8H ; or

(b) an offence against:

(i) section 6 of the Crimes Act 1914 ; or

(ii) section 11.1 , 11.4 or 11.5 of the Criminal Code ;

being an offence that relates to an offence of a kind referred to in paragraph (a) of this subsection.

8B(2)   [Previous convictions]  

For the purposes of this Subdivision, a person who is convicted of an offence against section 8C or subsection 8D(1) or (2) (in this subsection referred to as the subsequent offence ) shall be treated as having been previously convicted of a relevant offence (in this subsection referred to as the earlier offence ) if:

(a) the person was convicted of the earlier offence on an occasion earlier than, but not more than 5 years earlier than, the person ' s conviction of the subsequent offence; or

(b) the person is convicted of the earlier offence and the subsequent offence before the same court at the same sitting and the earlier offence was committed:

(i) at a time or on a day earlier than, but not more than 5 years earlier than, the subsequent offence; or

(ii) at the same time, or on the same day, as the subsequent offence.

8B(3)   [Offence against s 8C, 8D(1) or (2)]  

A reference in subsection 8E(2) or (3) or 8F(1) or subsection (2) of this section to an offence against section 8C or subsection 8D(1) or (2) includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8C or subsection 8D(1) or (2) , as the case may be.

8B(4)   [Conviction]  

Unless the contrary intention appears, a reference in paragraph (2)(a) or (b) to a conviction of a person of an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence.

8B(5)    
(Repealed by No 101 of 2006 )