Taxation Administration Act 2001
sec.137Court may order compliance or payment
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sec.137 Court may order compliance or payment
If a person is convicted of an offence against a provision of a tax law, the court may order the person to comply with the provision. Subsection (1) applies even if the time for complying with the provision has passed. If a court makes an order under subsection (1) , the order must state a place where and a time or period by or within which the order is to be complied with. The person must comply with the order. Maximum penalty—200 penalty units. Also, if a person is convicted of an offence against a provision of a tax law, the court may order the person pay the commissioner the amounts payable by the person under the tax law that are outstanding on the conviction. In addition, if the court is satisfied the purpose of the act or omission constituting the offence was to avoid a tax law liability, the court may order the person pay twice the amount of the liability. This section does not limit the court’s powers under the Penalties and Sentences Act 1992 or any other law. (sec.137-ssec.1) If a person is convicted of an offence against a provision of a tax law, the court may order the person to comply with the provision. (sec.137-ssec.2) Subsection (1) applies even if the time for complying with the provision has passed. (sec.137-ssec.3) If a court makes an order under subsection (1) , the order must state a place where and a time or period by or within which the order is to be complied with. (sec.137-ssec.4) The person must comply with the order. Maximum penalty—200 penalty units. (sec.137-ssec.5) Also, if a person is convicted of an offence against a provision of a tax law, the court may order the person pay the commissioner the amounts payable by the person under the tax law that are outstanding on the conviction. (sec.137-ssec.6) In addition, if the court is satisfied the purpose of the act or omission constituting the offence was to avoid a tax law liability, the court may order the person pay twice the amount of the liability. (sec.137-ssec.7) This section does not limit the court’s powers under the Penalties and Sentences Act 1992 or any other law.