Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Where, in any proceedings under this Act (including proceedings for the purpose of obtaining an order under section 12), it appears to the court or magistrate that:
(a) the liability of a company or trustee in respect of some income tax moneys has not been finally determined for the purposes of the Income Tax Assessment Act; and
(b) the final determination of the liability of the company or trustee in respect of those income tax moneys is relevant to the determination of the question whether a person is guilty of an offence against this Act;
the court or magistrate shall stay the proceedings under this Act until:
(c) the liability of the company or trustee in respect of those income tax moneys is finally determined; or
(d) it is finally determined that the company or trustee became liable to pay some of those income tax moneys;
whichever first occurs.
(2) Nothing in this section limits the power of a court or magistrate under any other law to order a stay of proceedings.