Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8R

             (1)  Subject to subsection (2), an offence against section 8N or 8Q is punishable on conviction by a fine not exceeding 30 penalty units.

             (2)  Where:

                     (a)  a person is convicted of an offence against section 8N or 8Q;

                     (b)  in a case where the person is a natural person--the Commissioner has elected under subsection 8S(1) to treat the offence otherwise than as a prescribed taxation offence; and

                     (c)  the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first‑mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.