8ZECivil penalty not payable if prosecution instituted

#### 8ZE Civil penalty not payable if prosecution instituted If: (a) a person is liable to pay by way of penalty (other than for an offence) an amount under a taxation law because of an act or omission of the person; and (b) a prosecution is instituted against the person for a taxation offence constituted by the act or omission; then (whether or not the prosecution is withdrawn): (c) the person is not liable to pay the amount; and (d) any amount paid, or applied by the Commissioner, in total or partial discharge of that liability is to be refunded to the person, or applied by the Commissioner in total or partial discharge of another tax liability of the person. > Note: An example of a penalty referred to in paragraph (a) is a penalty payable under section 284‑75 in Schedule 1.