Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe adjudgment or payment of:
(a) a penalty in respect of a taxation offence; or
(b) an amount ordered by a court, upon the conviction of a person for a taxation offence, to be paid by the person to the Commissioner;
does not relieve any person from liability to assessment or payment of any amount (whether by way of tax, duty, charge or otherwise) for which the person would otherwise be liable.