Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 46

46. Section 9 of the Principal Act is amended by adding at the end thereof the
following sub-sections:

"(5) Notwithstanding that a consent in accordance with sub-section (4) has not
been given in relation to an offence against this Act-

   (a)  a person may be charged with the offence;

   (b)  a person may be arrested for the offence, and a warrant for such an
        arrest may be issued and executed; and

   (c)  a person so charged may be remanded in custody or on bail, but no
        further step in proceedings for the offence shall be taken until such
        a consent has been given.

"(6) Nothing in sub-section (5) prevents the discharging of the accused if
proceedings are not continued within a reasonable time.".