Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 137
Court may order compliance or payment
137 Court may order compliance or payment
(1) If a person is convicted of an offence against a provision of a tax law,
the court may order the person to comply with the provision.
Subsection (1) applies even if the time for complying with the provision has
(3) If a court makes an order under subsection (1) , the order must
state a place where and a time or period by or within which the order is to be
(4) The person must comply with the order.
Maximum penalty—200 penalty units.
(5) Also, if a person is convicted of
an offence against a provision of a tax law, the court may order the person
pay the commissioner the amounts payable by the person under the tax law that
are outstanding on the conviction.
(6) In addition, if the court is satisfied
the purpose of the act or omission constituting the offence was to avoid a tax
law liability, the court may order the person pay twice the amount of the
(7) This section does not limit the court’s powers under the
Penalties and Sentences Act 1992 or any other law.
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