A New Tax System (Family Assistance) (Administration) Act 1999
Subject to subsection (2), if a person is convicted of more than one offence against section 177 , the court may, if it thinks fit, impose one penalty for all the offences.
179(2)
A single penalty imposed under subsection (1) must not exceed the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.
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