TAXATION ADMINISTRATION ACT 1953 - SECT 8ZH Penalties not to relieve from tax
TAXATION ADMINISTRATION ACT 1953 - SECT 8ZH
Penalties not to relieve from tax(a) a penalty in respect of a taxation offence; or
(b) an amount ordered by a court, upon the conviction of a person for a taxation offence, to be paid by the person to the Commissioner;
does not relieve any person from liability to assessment or payment of any
amount (whether by way of tax, duty, charge or otherwise) for which the person
would otherwise be liable.