Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 193

    Despite any other provision of this Act, if:

  (a)   a person is convicted of an offence; and

  (b)   the person would not have been convicted if sections   191 and 192 had not been in force;

the person is not liable to be punished by imprisonment for that offence.