sec.1023Application of Taxation Administration Act 2001, s 138 (Second or subsequent offence)

### sec.1023 Application of Taxation Administration Act 2001, s 138 (Second or subsequent offence) For applying the Taxation Administration Act 2001 , section 138 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement. If the Taxation Administration Act 2001 , section 138(1)(a) applies for an offence against a former provision of this Act that was repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of this Act or the Taxation Administration Act 2001 that corresponds to the former provision. s 1023 ins 2020 No. 30 s 85 (sec.1023-ssec.1) For applying the Taxation Administration Act 2001 , section 138 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement. (sec.1023-ssec.2) If the Taxation Administration Act 2001 , section 138(1)(a) applies for an offence against a former provision of this Act that was repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of this Act or the Taxation Administration Act 2001 that corresponds to the former provision.