Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 8R

Penalties for offences against sections 8N and 8Q

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

  (2)   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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