70Penalties for second and subsequent offences against

70 Penalties for second and subsequent offences against certain provisions (1) If a person is convicted of an offence against— (a) section 10, section 67 or section 82 (offences of failing to provide information, lodge documents, or appear to answer questions); or (b) section 59, section 60, section 61, section 64 or section 68 (offences of failure to keep proper records or concealing identity); or Supplementary offence provisions Division 8.3 (c) the Criminal Code, part 3.4 (False or misleading statements, information and documents); (the subsequent offence) and either— (d) at the same sitting, the person is convicted or found guilty of a related offence that was committed within the period of 10 years ending on the day the subsequent offence was committed; or (e) the court is satisfied that the person has been convicted or found guilty within that period of a related offence; the court may impose twice the penalty otherwise provided for the subsequent offence. related offence means— (a) if the subsequent offence is an offence against section 10, section 67 or section 82—an offence against— (i) section 10, section 67 or section 82; or (ii) the Taxation Administration Act 1953 (Cwlth), part 3, division 2, subdivision A; or (b) if the subsequent offence is an offence against section 59, section 60, section 61, section 64 or section 68 or the Criminal Code, part 3.4—an offence against— (i) section 59, section 60, section 61, section 64 or section 68; or (ii) the Criminal Code, part 3.4; or (iii) the Taxation Administration Act 1953 (Cwlth), part 3, division 2, subdivision B; or (iv) the Crimes (Taxation Offences) Act 1980 (Cwlth); or (v) the Commonwealth Criminal Code, section 135.1 that relates to a tax liability. (3) For this section, a reference to an offence against a law of the Commonwealth includes a reference to an offence against the Crimes Act 1914 (Cwlth), section 6 or the Commonwealth Criminal Code, section 11.1, section 11.4 or section 11.5 that relates to an offence against that law of the Commonwealth. Note A reference to an offence against a territory law includes a reference to a related ancillary offence, eg attempt (see Legislation Act, s 189). (4) For subsection (1) (d) and (e), a reference to a person being found guilty includes a reference to an order being made in relation to the person under the Crimes Act 1914 (Cwlth), section 19B (1).