s 138
In forceSecond or subsequent offence
Part 10Enforcement and legal proceedings
Division 3Legal proceedings
138 Second or subsequent offence
(1)
This section applies if—
(a)
a person is convicted of an offence against a provision of a tax law; and
(b)
within 5 years after the conviction, the person is convicted of a further offence against the provision.
(2)
The maximum penalty for the further offence is twice the maximum penalty fixed in the tax law for the offence.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.