8S
CurrentElection 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 BOffences relating to statements, records and certain other Acts
8S 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 8N, or 8Q, or against Division 136 or 137 of the Criminal Code in relation to a taxation law, 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.
This Act’s bill:Second reading speech
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