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 3 - Prosecution of taxation offences  

SECTION 8ZB   PROSECUTION MAY BE COMMENCED AT ANY TIME  

8ZB(1)   [Time for commencement]  

A prosecution for a taxation offence may be commenced at any time.

8ZB(2)   [Application of Crimes Act]  

Subsection (1) has effect notwithstanding anything contained in section 15B of the Crimes Act 1914 .