Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A taxation offence that is punishable by imprisonment for a period exceeding 12 months is, when committed by a natural person, an indictable offence.
(2) A taxation offence that is punishable by imprisonment for a period not exceeding 12 months is, when committed by a natural person, punishable on summary conviction.
(3) A prescribed taxation offence, when committed by a natural person, is punishable on summary conviction.
(4) A taxation offence, when committed by a corporation, is punishable on summary conviction.
(5) In spite of anything in the preceding provisions of this section, if:
(a) a person is convicted of 2 or more offences against section 8T or 8U, or both, before the same court at the same sitting; and
(b) assuming that the person had only been convicted of one of those offences, that offence would have been punishable on summary conviction;
all those offences are punishable on summary conviction.
(6) A reference in subsection (5) to a conviction of a person for an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence.
(7) A reference in subsection (5) to an offence against section 8T or 8U includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8T or 8U, as the case may be.