s 8ZB
In forceProsecution may be commenced at any time
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 3Prosecution of taxation offences
8ZB Prosecution may be commenced at any time
(1)
A prosecution for a taxation offence may be commenced at any time.
(2)
Subsection (1) has effect notwithstanding anything contained in section 15B of the Crimes Act 1914.
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