8F
In forceElection to treat offence otherwise than as prescribed taxation offence
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Part IIIProsecutions and offences
Division 2Offences
Subdivision AFailure to comply with taxation requirements
8F Election to treat offence otherwise than as prescribed taxation offence
(1)
The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8C or subsection 8D(1) or (2), elect, in writing, to treat the offence otherwise than as a prescribed taxation offence.
(2)
Where a prosecution is instituted for an offence in relation to which an election under subsection (1) has been made, the Commissioner shall cause a copy of the election to be filed in the court in which the prosecution is instituted.
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