8ZH
CurrentPenalties not to relieve from tax
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
8ZH Penalties not to relieve from tax
The adjudgment or payment of:
(a)
a penalty in respect of a taxation offence; or
(b)
an amount ordered by a court, upon the conviction of a person for a taxation offence, to be paid by the person to the Commissioner;
does not relieve any person from liability to assessment or payment of any amount (whether by way of tax, duty, charge or otherwise) for which the person would otherwise be liable.
This Act’s bill:Second reading speech
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