Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

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Note:

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

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History

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

Part III inserted by No 123 of 1984.

Division 2 - Offences  

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

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

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8R(1)   [First offence]  

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

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History

S 8R(1) amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 30 penalty units " for " $3,000 " , effective 24 September 2007.

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

8R(2)   [Second or subsequent offences]  

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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.

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History

S 8R(2) amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 50 penalty units " for " $5,000 " , effective 24 September 2007.

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

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