Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8HA

  (1)   If:

  (a)   a person (the convicted person ) is convicted before a court of an offence against section   8C, 8D or 8H in relation to a refusal or failure to do a particular thing; and

  (b)   the court is satisfied that the purpose of, or one of the purposes of, the refusal or failure was to facilitate the avoidance of an amount of a tax liability of the convicted person or another person;

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:

  (c)   if the offence is an offence to which subsection   8E(2) or (3) applies--3 times that amount; or

  (d)   in any other case--2 times that amount.

  (2)   A reference in this section to a conviction of a person for 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.