Queensland Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION ADMINISTRATION ACT 2001 - SECT 160

Second or subsequent offences

160 Second or subsequent offences

(1) For applying section 138 to the repealed Stamp Act, the reference in subsection (1) (b) of that section to a further offence is a reference to an offence committed on or after the commencement day.
(2) If section 138 (1) (a) applies for an offence against a provision of the repealed Stamp Act, the reference in subsection (1) (b) of that section to a further offence against the provision includes a reference to an offence against a provision of a tax law that corresponds to the provision of the repealed Stamp Act.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback