Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 111

111 .         Time for commencing prosecutions

        (1)         A prosecution for an offence against a taxation Act must be commenced within 3 years after the date on which the offence is alleged to have been committed.

        (2)         However, if the alleged offence involves tax evasion, an intention to mislead or some other form of dishonesty, a prosecution for the offence may be commenced at any time.