32No doubling-up of liabilities

32 No doubling-up of liabilities

(1)  If –

(a) an act or omission is an offence against the New Tax System Price Exploitation Code of this jurisdiction and is also an offence against the Trade Practices Act or an application law of another participating jurisdiction; and

(b) the offender has been punished for the offence under the Trade Practices Act or the application law of the other jurisdiction –

the offender is not liable to be punished for the offence against the New Tax System Price Exploitation Code of this jurisdiction.

(2)  If a person has been ordered to pay a pecuniary penalty under the Trade Practices Act or the application law of another participating jurisdiction, the person is not liable to a pecuniary penalty under the New Tax System Price Exploitation Code of this jurisdiction in respect of the same conduct.