Australian Capital Territory Repealed Acts

This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 47

        (a)     a person is convicted before a court of an offence against section 46; or

        (b)     a court makes an order under section 556A of the Crimes Act, 1900 in relation to a person in respect of an offence against section 46;

in relation to the contravention of a requirement of a tax law, the court may, in addition to imposing a penalty on the person or making that order in respect of the person, as the case may be, and whether or not the time for complying with the requirement or any other such requirement has passed, order the person to comply, within a specified time or at a specified place and time:

        (c)     with the requirement; and

        (d)     with such other requirements that have or could have been made in relation to the person pursuant to a tax law as the court considers necessary to ensure compliance with the first-mentioned requirement.

(2) Where an order under subsection (1) is not given orally by the court to the person in relation to whom the order is made, the proper officer of the court shall cause a copy of the order to be served on the person.

(3) A person who does not comply with an order under subsection (1) to the extent that the person is capable of doing so is guilty of an offence punishable, on conviction, by a fine not exceeding $5,000 or imprisonment for a period not exceeding 12 months, or both.

Second and subsequent offences