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Home/Legislation/Taxation Administration Act 1997/111

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Taxation Administration Act 1997

111Continuing offences

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### 111 Continuing offences > > (1) A person may be convicted of a second or subsequent offence for a failure to do an act if the failure continues beyond the period or date in respect of which the person is convicted for the failure. > > > (2) The maximum penalty for the offence is the same whether it is a second or subsequent offence.

Previous section110Offences by partnerships and associations Next section112Tax liability unaffected by payment of penalty

Section 111 - Taxation Administration Act 1997 - Continuing offences — Zoe