Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 8S

Election to treat offence otherwise than as prescribed taxation offence

  (1)   The Commissioner may, before the institution of a prosecution of a natural person for an offence against section   8N, or 8Q, or against Division   136 or 137 of the Criminal Code in relation to a taxation law, elect, in writing, to treat the offence otherwise than as a prescribed taxation offence.

  (2)   Where a prosecution is instituted for an offence in relation to which an election under subsection   (1) has been made, the Commissioner shall cause a copy of the election to be filed in the court in which the prosecution is instituted.


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