12Additional penalty

#### 12 Additional penalty (1) Where a person is convicted of an offence against this Act in relation to a company or trustee, the court may, in addition to imposing a penalty in respect of the offence, order the person to pay to the Commonwealth such amount as the court thinks fit but not exceeding the amount of the income tax moneys due and payable by the company or trustee on the date of the conviction, other than income tax moneys the liability of the company or trustee to pay which is not finally determined for the purposes of the Income Tax Assessment Act. (2) Upon payment of an amount in satisfaction or part satisfaction of an order made under subsection (1) in relation to the income tax moneys payable by a company or trustee: (a) if the income tax moneys payable by the company or trustee at the time the payment is made exceeds the amount of the payment—the income tax moneys so payable shall be deemed to be reduced, in such manner as the Commissioner determines, by an amount equal to the amount of the payment; or (b) in any other case—the liability of the company or trustee in respect of the income tax moneys at the time the payment is made shall be deemed to be discharged.