113
CurrentTime for commencement of prosecutions
Part 11Miscellaneous
113 Time for commencement of prosecutions
(1)
A prosecution for an offence against a taxation law may be commenced at any time within five years after the date of the alleged commission of the offence or, with the authorisation of the Minister, at any later time.
(2)
An apparently genuine document purporting to be signed by the
Minister and to authorise the commencement of proceedings for an offence against a taxation law is to be accepted in any legal proceedings, in the absence of proof to the contrary, as proof of the authorisation.
This Act’s bill:Second reading speech
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