CTHIn ForceAct
Taxation Administration Act 1953
8FElection to treat offence otherwise than as prescribed taxation offence
Start here
Get a plain-English read of 8F
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1953.
#### 8F Election to treat offence otherwise than as prescribed taxation offence
(1) The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8C or subsection 8D(1) or (2), elect, in writing, to treat the offence otherwise than as a prescribed taxation offence.
(2) Where a prosecution is instituted for an offence in relation to which an election under subsection (1) has been made, the Commissioner shall cause a copy of the election to be filed in the court in which the prosecution is instituted.