Commonwealth Numbered Acts

CRIMES (TAXATION OFFENCES) ACT 1980 No. 156 of 1980 - SECT 12

12. (1) Where a person is convicted of an offence against this Act in relation
to a company or trustee, the court may, in addition to imposing a penalty in
respect of the offence, order the person to pay to the Commonwealth such
amount as the court thinks fit but not exceeding the amount of the sales tax
moneys due and payable by the company or trustee on the date of the
conviction, other than sales tax moneys the liability of the company or
trustee to pay which is not finally determined for the purposes of some one or
other of the Sales Tax Assessment Acts.

(2) Upon payment of an amount in satisfaction or part satisfaction of an order
made under sub-section (1) in relation to the sales tax moneys payable by a
company or trustee-

   (a)  if the sales tax moneys payable by the company or trustee at the time
        the payment is made exceeds the amount of the payment-the sales tax
        moneys so payable shall be deemed to be reduced, in such manner as the
        Commissioner determines, by an amount equal to the amount of the
        payment; or

   (b)  in any other case-the liability of the company or trustee in respect
        of the sales tax moneys at the time the payment is made shall be
        deemed to be discharged.