298-90
CurrentCivil proceedings after criminal 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
298-90 Civil proceedings after criminal proceedings
The Court must not make a civil penalty order under the civil penalty provisions against an entity if the entity has been convicted of an offence constituted by conduct that is substantially the same as the conduct in relation to which the civil penalty order would be made.
This Act’s bill:Second reading speech
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