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Taxation Administration Act 2007
138Further offences
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138 Further offences (1) If a contravention of a provision of a taxation law amounts to an offence, and the contravention continues after the offender is convicted, the offender is liable to be charged with, and convicted of, a further offence against the same provision. (2) If a person is convicted of an offence against a provision of a taxation law, and is convicted of a further offence against the same provision within 5 years, the maximum penalty for the further offence is double the maximum prescribed by the taxation law for the offence.