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 8V   PENALTIES FOR OFFENCES AGAINST SECTIONS 8T AND 8U  

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8V(1)   [First offence]  

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Subject to subsection (2), an offence against section 8T or 8U is punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

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History

S 8V(1) 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.

8V(2)   [Second or subsequent offence]  

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Where:

(a) a person is convicted of an offence against section 8T or 8U ; 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 100 penalty units or imprisonment for a period not exceeding 2 years, or both.

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History

S 8V(2) amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 100 penalty units " for " $10,000 " , effective 24 September 2007.

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