Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) Where a person is convicted of an offence against—
(a) section 10, 67 or 82 (offences of failing to provide information, lodge documents, or appear to answer questions); or
(b) section 59, 60, 61, 64, 66 or 68 (offences of failure to keep proper records, making false statements or concealing identity);
(in this section called the “subsequent offence”) and either—
(c) at the same sitting, the person is convicted of a related offence that was committed within the period of 10 years ending on the day on which the subsequent offence was committed; or
(d) the court is satisfied that the person has been convicted within that period of a related offence;
the court may impose twice the penalty otherwise provided for the subsequent offence.
(2) In this section—
(a) where the subsequent offence is an offence against section 10, 67 or 82—an offence against—
(i) section 10, 67 or 82;
(ii) Subdivision A of Division 2 of Part III of the Taxation Administration Act 1953 of the Commonwealth; or
(b) where the subsequent offence is an offence against section 59, 60, 61, 64, 66 or 68—an offence against—
(i) section 59, 60, 61, 64, 66 or 68;
(ii) Subdivision B of Division 2 of Part III of the Taxation Administration Act 1953 of the Commonwealth;
(iii) the Crimes (Taxation Offences) Act 1980 of the Commonwealth; or
(iv) section 29D of the Crimes Act 1914 of the Commonwealth, being an offence that relates to a tax liability.
(3) For the purposes of this section—
(a) a reference to an offence against a law of the Territory includes a reference to an offence against section 345, 346, 347 or 349 of the Crimes Act 1900 that relates to an offence against that law of the Territory; and
(b) a reference to an offence against a law of the Commonwealth includes a reference to an offence against section 6, 7, 7A or 86 of the Crimes Act 1914 of the Commonwealth that relates to an offence against that law of the Commonwealth.
(4) For the purposes of paragraph (1) (c) or (d), a reference to a person's conviction includes a reference to an order made in relation to the person under section 556A of the Crimes Act 1900 or section 19B of the Crimes Act 1914 of the Commonwealth.