Queensland Consolidated Acts
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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(1) For applying section 138 to the repealed Stamp Act, the reference in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(a) applies for an offence against a provision of the repealed Stamp Act, the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law that corresponds to the provision of the repealed Stamp Act.
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