CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
49Relationship with offence provisions
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49 Relationship with offence provisions
Nothing in this Division makes it an offence to do or omit to do anything.
Note: However, some of the conduct covered by this Division might constitute an offence against a provision outside this Division. An entity that is prosecuted for such an offence is not liable to pay any penalty under this Division: see section 8ZE.