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 3 - Prosecution of taxation offences  

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SECTION 8ZE  

8ZE   CIVIL PENALTY NOT PAYABLE IF PROSECUTION INSTITUTED  

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If:

(a) a person is liable to pay by way of penalty (other than for an offence) an amount under a taxation law because of an act or omission of the person; and

(b) a prosecution is instituted against the person for a taxation offence constituted by the act or omission;

then (whether or not the prosecution is withdrawn):

(c) the person is not liable to pay the amount; and

(d) any amount paid, or applied by the Commissioner, in total or partial discharge of that liability is to be refunded to the person, or applied by the Commissioner in total or partial discharge of another tax liability of the person.

Note:

An example of a penalty referred to in paragraph (a) is a penalty payable under section 284-75 in Schedule 1 .

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History

S 8ZE amended by No 101 of 2006 , s 3 and Sch 2 item 939, by amending the reference to a repealed inoperative provision in the note, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 8ZE substituted by No 120 of 1995, and amended by No 208, No 118 and No 92 of 1992, No 60 and No 20 of 1990, No 145, No 62 and No 58 of 1987, No 41 of 1986, No 47 and No 4 of 1985.

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