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 8R   PENALTIES FOR OFFENCES AGAINST SECTIONS 8N AND 8Q  

8R(1)   [First offence]  

Subject to subsection (2), an offence against section 8N or 8Q is punishable on conviction by a fine not exceeding 30 penalty units.

8R(2)   [Second or subsequent offences]  

Where:

(a) a person is convicted of an offence against section 8N or 8Q ;

(b) in a case where the person is a natural person - the Commissioner has elected under subsection 8S(1) to treat the offence otherwise than as a prescribed taxation offence; and

(c) 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 50 penalty units or imprisonment for a period not exceeding 12 months, or both.