INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 4 - Collection of withholding tax  

SECTION 221YY   JOINDER OF CHARGES UNDER THIS DIVISION  

221YY(1)   [Consolidation of charges]  

Charges against the same person for any number of offences against 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.

221YY(2)   [Separate particulars]  

Where more than one charge is included in the same complaint in pursuance of subsection (1), particulars of each offence charged shall be set out in a separate paragraph.

221YY(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.

221YY(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 has been found guilty, but that penalty shall not exceed the sum of the maximum penalties that could be inflicted if penalties were imposed for each offence separately.