Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

View history reference

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

 View history note

 Hide history note

History

Part III (note) inserted by No 25 of 2001.

Part III inserted by No 123 of 1984.

Division 2 - Offences  

View history reference

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

View history reference

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

View history reference

8M(1)   [First offence]  

View history reference

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.

 View history note

 Hide history note

History

S 8M(1) amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 20 penalty units " for " $2,000 " , effective 24 September 2007.

S 8M(1) amended by No 146 of 2001.

8M(2)   [Second or subsequent offences]  

View history reference

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.

 View history note

 Hide history note

History

S 8M(2) amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 40 penalty units " for " $4,000 " , effective 24 September 2007.

S 8M(2) amended by No 146 of 2001.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.