Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION ADMINISTRATION ACT 1953 - SECT 8B

Interpretation

  (1)   A reference in this Subdivision to a relevant offence is a reference to:

  (a)   an offence against section   8C, subsection   8D(1) or (2) or section   8H; or

  (b)   an offence against:

  (i)   section   6 of the Crimes Act 1914 ; or

  (ii)   section   11.1, 11.4 or 11.5 of the Criminal Code ;

    being an offence that relates to an offence of a kind referred to in paragraph   (a) of this subsection.

  (2)   For the purposes of this Subdivision, a person who is convicted of an offence against section   8C or subsection   8D(1) or (2) (in this subsection referred to as the subsequent offence ) shall be treated as having been previously convicted of a relevant offence (in this subsection referred to as the earlier offence ) if:

  (a)   the person was convicted of the earlier offence on an occasion earlier than, but not more than 5 years earlier than, the person's conviction of the subsequent offence; or

  (b)   the person is convicted of the earlier offence and the subsequent offence before the same court at the same sitting and the earlier offence was committed:

  (i)   at a time or on a day earlier than, but not more than 5   years earlier than, the subsequent offence; or

  (ii)   at the same time, or on the same day, as the subsequent offence.

  (3)   A reference in subsection   8E(2) or (3) or 8F(1) or subsection   (2) of this section to an offence against section   8C or subsection   8D(1) or (2) includes a reference to an offence against section   11.1 of the Criminal Code that relates to an offence against section   8C or subsection   8D(1) or (2), as the case may be.

  (4)   Unless the contrary intention appears, a reference in paragraph   (2)(a) or (b) to a conviction of a person of an offence includes a reference to the making of an order under section   19B of the Crimes Act 1914 in relation to the person in respect of the offence.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback