Taxation Administration Act 1953
20‑40 Joining of charges20‑40 Joining of charges
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20‑40 Joining of charges
(1) Charges against the same person for a number of offences against this Part may be joined in one complaint, information or summons if those charges: (a) are founded on the same facts; or (b) form a series of offences of the same or a similar character; or (c) are part of a series of offences of the same or similar character. (2) Particulars of each offence charged must be set out in a separate paragraph if 2 or more of the charges are included in the same complaint, information or summons. (3) If the charges are joined, the charges must be tried together unless the court: (a) considers it just that any of the charges should be tried separately; and (b) makes an order to that effect. (4) If a person is convicted of 2 or more of the offences: (a) the court may impose one penalty for both or all of those offences; but (b) the penalty must not exceed the sum of the maximum penalties that could be imposed in respect of each offence separately.