Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SCHEDULE 9

SCHEDULE 9
Section 231
FURTHER AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930
RELATING TO OFFENCES Sub-section 10 (2)-
Omit "$500", substitute "$5,000 or imprisonment for 12 months, or both".
Sub-section 10 (3)-
Omit "$500", substitute "$5,000 or imprisonment for 12 months, or both".
Section 12-
Omit "$200", substitute "$2,000". Section 13-

   (a)  Insert "refuses or" before "fails" (first and second occurring).

   (b)  Omit all the words after "so required by", substitute "the
        Commissioner is, in respect of each day on which he refuses or fails
        to become so registered, to apply for a fresh certificate or to give
        security to the satisfaction of the Commissioner (including the day of
        a conviction of an offence against this section or any subsequent
        day), guilty of an offence punishable on conviction by a fine not
        exceeding $250". Section 14-

   (a)  Omit "or fails to observe".

   (b)  Omit "$200", substitute "$2,000". Section 15-
Omit "$200", substitute "$2,000". Sub-section 32 (2E)-
Insert "refuses or" before "fails" (wherever occurring). Paragraph 32 (2E)
(b)-
Omit all the words after "offence", substitute "punishable on conviction by a
fine not exceeding $1,000". Sub-section 38 (2)-

   (a)  Insert "refuses or" after "who".

   (b)  Omit "$100", substitute "$1,000". After sub-section 38 (2)-
Insert the following sub-section:

"(3) Where a person (in this sub-section referred to as the 'convicted
person') is convicted before a court of an offence against sub-section (2) in
relation to the refusal or failure of the convicted person or another person
to comply with a notice under this section, the court may, in addition to
imposing a penalty on the convicted person, order the convicted person to pay
to the Commissioner an amount not exceeding the amount that the convicted
person or the other person, as the case may be, refused or failed to pay to
the Commissioner in accordance with the notice.". Sub-section 70C (1)-
Omit "$200", substitute "$2,000". Sub-section 70D (1)-
Omit "Penalty: $200.". Section 70D-
Omit "Penalty: $200." (last occurring), substitute "Penalty: $5,000.".
Sub-section 70E (1)-

   (a)  Omit "proper".

   (b)  Omit "$200", substitute "$2,000". Paragraph 73 (b)-
Omit "not less than $2 nor more than $40 for any breach of the regulations",
substitute "not exceeding a fine of $500 for offences against the
regulations".
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