Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SCHEDULE 15

SCHEDULE 15
Section 348
FURTHER AMENDMENTS OF THE TOBACCO CHARGES ASSESSMENT ACT 1955 RELATING
TO OFFENCES Section 10-
Omit "$500 or imprisonment for 12 months", substitute "$5,000 or imprisonment
for 12 months, or both". Sub-section 27 (4)-
Insert "refuses or" before "fails" (wherever occurring). Paragraph 27 (4) (b)-
Omit all the words after "offence", substitute "punishable on conviction by a
fine not exceeding $1,000". Sub-section 40 (2)-
Omit the penalty at the foot thereof. After sub-section 40 (2)-
Insert the following sub-section:

"(2A) A company that contravenes sub-section (2) is, in respect of each day on
which it contravenes that sub-section (including the day of a conviction of an
offence against this sub-section or any subsequent day), guilty of an offence
punishable on conviction by a fine not exceeding $50.". Section 40-
Add at the end thereof the following sub-section:

"(11) A reference in this section (other than in sub-section (2)) to this Act
or the regulations includes a reference to Part III of the Taxation 
Administration Act 1953 to the extent to which that Part of that Act relates
to this Act or the regulations.". Paragraph 42 (b)-
Omit "$40 for a breach of the regulations", substitute "a fine of $500 for
offences against the regulations".
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