Victorian Current Acts

DUTIES ACT 2000 - SECT 64

    (1)     If a person—

        (a)     represents to a tax officer that duty is not chargeable, or that the person is entitled to a concession or refund of duty, because of this Division; and

        (b)     is convicted of an offence against section 57 of the Taxation Administration Act 1997 as a consequence—

the person is liable, by way of further penalty, to pay an amount equal to double the amount of duty that, but for the offence, would have been payable, less any amount of duty that the person did pay.

    (2)     The penalty in subsection (1) is in addition to any penalty tax or interest that may be payable under the Taxation Administration Act 1997 .

Ch. 2 Pt 5 Div. 5A (Heading and ss 64A − 64H) inserted by No. 17/2019 s. 32.

Division 5A—Commercial and industrial land in regional Victoria

S. 64A inserted by No. 17/2019 s. 32.