Taxation Administration Act 2001
sec.138Second or subsequent offence
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sec.138 Second or subsequent offence
This section applies if— a person is convicted of an offence against a provision of a tax law; and within 5 years after the conviction, the person is convicted of a further offence against the provision. The maximum penalty for the further offence is twice the maximum penalty fixed in the tax law for the offence. (sec.138-ssec.1) This section applies if— a person is convicted of an offence against a provision of a tax law; and within 5 years after the conviction, the person is convicted of a further offence against the provision. (sec.138-ssec.2) The maximum penalty for the further offence is twice the maximum penalty fixed in the tax law for the offence.
- (a) a person is convicted of an offence against a provision of a tax law; and
- (b) within 5 years after the conviction, the person is convicted of a further offence against the provision.