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Section 113 - Taxation Administration Act 1997 - Time for commencing prosecutions — Zoe

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Taxation Administration Act 1997

113Time for commencing prosecutions

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### 113 Time for commencing prosecutions > A prosecution for an offence against a taxation law may be commenced at any time within 3 years after the alleged commission of the offence.

Previous section112Tax liability unaffected by payment of penalty Next sectionDivision 3ATax avoidance