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TAXATION ADMINISTRATION ACT 1996 - SECT 124 Continuing offences

TAXATION ADMINISTRATION ACT 1996 - SECT 124

Continuing offences

124 Continuing offences

(1) A person may be convicted of a second or subsequent offence for a failure to do an act (where the failure constitutes an offence) if the failure continues beyond the period or date in respect of which the person is convicted for the failure.
(2) The maximum penalty for the offence is the same whether it is a second or subsequent offence.