Tax liability unaffected by payment of penalty

In force

The payment by a person of a penalty imposed by a court does not relieve the person from the payment of any other amount the person is liable to pay under a tax law.

This Act’s bill:Explanatory statement Second reading speech

Research tools for this sectionSubscription

Cited by Analyse Interrogate History Equivalents

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.

138 Tax liability unaffected by payment of penalty