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 3 - Prosecution of taxation offences  

SECTION 8ZA   PROSECUTION OF TAXATION OFFENCES  

8ZA(1)   [Indictable offence]  

A taxation offence that is punishable by imprisonment for a period exceeding 12 months is, when committed by a natural person, an indictable offence.

8ZA(2)   [Summary offence]  

A taxation offence that is punishable by imprisonment for a period not exceeding 12 months is, when committed by a natural person, punishable on summary conviction.

8ZA(3)   [Prescribed taxation offence]  

A prescribed taxation offence, when committed by a natural person, is punishable on summary conviction.

8ZA(4)   [Corporations]  

A taxation offence, when committed by a corporation, is punishable on summary conviction.

8ZA(5)   [Summary conviction]  

In spite of anything in the preceding provisions of this section, if:

(a) a person is convicted of 2 or more offences against section 8T or 8U , or both, before the same court at the same sitting; and

(b) assuming that the person had only been convicted of one of those offences, that offence would have been punishable on summary conviction;

all those offences are punishable on summary conviction.

8ZA(6)   [Reference to conviction for offence]  

A reference in subsection (5) to a conviction of a person for 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.

8ZA(7)   [Reference to s 8T or 8U offence]  

A reference in subsection (5) to an offence against section 8T or 8U includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8T or 8U , as the case may be.