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 8M   PENALTIES FOR OFFENCES AGAINST SUBSECTIONS 8K(1) AND (1B) AND 8L(1) AND (1A)  

8M(1)   [First offence]  

Subject to subsection (2), an offence against subsection 8K(1) or (1B) or 8L(1) or (1A) is punishable on conviction by a fine not exceeding 20 penalty units.

8M(2)   [Second or subsequent offences]  

Where:

(a) a person is convicted of an offence against subsection 8K(1) or (1B) or 8L(1) or (1A) ; and

(b) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding 40 penalty units.