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 B - Offences relating to statements, records and certain other Acts  

SECTION 8S   ELECTION TO TREAT OFFENCE OTHERWISE THAN AS PRESCRIBED TAXATION OFFENCE  

8S(1)   [Election to be in writing]  

The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8N , or 8Q , or against Division 136 or 137 of the Criminal Code in relation to a taxation law, elect, in writing, to treat the offence otherwise than as a prescribed taxation offence.

8S(2)   [Copy to be filed in court]  

Where a prosecution is instituted for an offence in relation to which an election under subsection (1) has been made, the Commissioner shall cause a copy of the election to be filed in the court in which the prosecution is instituted.