Taxation Administration Act 2001
sec.160Second or subsequent offences
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sec.160 Second or subsequent offences
For applying section 138 to the repealed Stamp Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement day. If section 138(1)(a) applies for an offence against a provision of the repealed Stamp Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of a tax law that corresponds to the provision of the repealed Stamp Act. (sec.160-ssec.1) For applying section 138 to the repealed Stamp Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement day. (sec.160-ssec.2) If section 138(1)(a) applies for an offence against a provision of the repealed Stamp Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of a tax law that corresponds to the provision of the repealed Stamp Act.