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Section 46 - Pay-roll Tax Assessment Act 1941 - Time for commencing prosecutions — Zoe

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Pay-roll Tax Assessment Act 1941

46Time for commencing prosecutions

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#### 46 Time for commencing prosecutions (1) A prosecution in respect of any offence against the last preceding section may be commenced at any time within three years after the commission of the offence. (2) A prosecution in respect of any offence against a provision of Division 2 of Part III or against paragraph (a) or (c) of subsection (1) of section forty‑two of this Act may be commenced at any time.

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