Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 133

Continuing offences

    (1)     A person may be convicted of a second or subsequent offence for a failure to do an act (where the failure constitutes an offence) if the failure continues beyond the period or date in respect of which the person is convicted for the failure.

    (2)     The maximum penalty for the offence is the same whether it is a second or subsequent offence.



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