298-100
CurrentCriminal proceedings after civil proceedings
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-25Charges and penalties
Division 298Machinery provisions for penalties
Subdivision 298-BCivil penalties
298-100 Criminal proceedings after civil proceedings
Criminal proceedings may be started against an entity for conduct that is substantially the same as conduct in relation to which a civil penalty order under the civil penalty provisions could be made regardless of whether a civil penalty order has been made against the entity.
This Act’s bill:Second reading speech
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