8ZCPlace where offence committed

#### 8ZC Place where offence committed (1) Where a person commits a taxation offence by doing an act, the taxation offence may be taken to have been committed at: (a) the place where the act was done; (b) if the person is a natural person—the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or (c) if the person is a corporation—the head office, a registered office or a principal office of the corporation; and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places. (2) Where a person commits a taxation offence by omitting to do an act, the taxation offence may be taken to have been committed at: (a) the place where the act should have been done; (b) if the person is a natural person—the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or (c) if the person is a corporation—the head office, a registered office or a principal office of the corporation; and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places. (3) This section has effect subject to section 80 of the Constitution. > Note: This section does not apply as an averment. For averments, see section 8ZL of this Act and section 13.6 of the Criminal Code.