Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 39

39. Upon conviction of a person for an offence against section 12, 38 or 56,
the court may order the person, within a time specified in the order, to do
any act the refusal or failure to do which resulted in the conviction and a
person who does not duly comply with such an order is guilty of an offence
punishable on summary conviction-

   (a)  in the case of a natural person-by a fine not exceeding $5,000 or
        imprisonment for a period not exceeding one year, or both; or

   (b)  in the case of a body corporate-by a fine not exceeding $25,000.