SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 9 - PENALTIES FOR NON-COMPLIANCE

SECTION 98 (Repealed by 101 of 2006)   PENALTY IF GENERAL ANTI-AVOIDANCE PROVISION APPLIES  

98    If the Commissioner applies section 93A so as to cancel a tax benefit, the taxpayer who would have obtained the tax benefit is liable to pay a penalty equal to double the amount of that tax benefit.