INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments of tax on persons other than companies  

SECTION 221W   JOINDER OF CHARGES UNDER THIS DIVISION  

221W(1)   [Conditions of joinder]  

Charges against the same person for any number of offences against the foregoing provisions of this Division may be joined in one complaint if those charges are founded on the same facts or form, or are part of, a series of offences of the same or a similar character.

221W(2)   [Particulars of each offence]  

Where more than one such charge is included in the same complaint, particulars of each offence charged shall be set out in a separate paragraph.

221W(3)   [Joint trial]  

All charges so joined shall be tried together unless the Court deems it just that any charge should be tried separately and makes an order to that effect.

221W(4)   [Penalty]  

If a person is found guilty of more than one offence, the Court may, if it thinks fit, inflict one penalty in respect of all offences of which he or she has been found guilty, but that penalty shall not exceed the sum of the maximum penalties which could be inflicted if penalties were imposed for each offence separately.