TAXATION ADMINISTRATION ACT 1996 - SECT 125
Proceedings for offences
TAXATION ADMINISTRATION ACT 1996 - SECT 125
Proceedings for offences
125 Proceedings for offences
(1) Proceedings for an offence against a taxation law may be dealt with before
the Local Court or before the Supreme Court in its summary jurisdiction.
(2)
Proceedings for an offence against a taxation law may be commenced at any time
within 3 years after the date on which it is alleged the offence was
committed.
(3) If proceedings for an offence against a taxation law are taken
before the Local Court, the maximum monetary penalty that the Court may impose
is, despite any provision of a taxation law to the contrary, 100 penalty units
or the maximum monetary penalty provided by the taxation law for the offence,
whichever amount is the smaller.
(4) If proceedings for an offence against a
taxation law are taken before the Supreme Court, the Court may impose a
penalty not exceeding the maximum penalty provided by the taxation law for the
offence.