TAXATION ADMINISTRATION ACT 1953 - SECT 8S Election to treat offence otherwise than as prescribed taxation offence
TAXATION ADMINISTRATION ACT 1953 - SECT 8S
Election to treat offence otherwise than as prescribed taxation offence(1) The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8N, or 8Q, or against Division 136 or 137 of the Criminal Code in relation to a taxation law, elect, in writing, to treat the offence otherwise than as a prescribed taxation offence.
(2) Where a prosecution is instituted for an offence in relation
to which an election under subsection (1) has been made, the
Commissioner shall cause a copy of the election to be filed in the court in
which the prosecution is instituted.