Document ID: chunk:federal_register_of_legislation:C2024C00809:section:6:p5
Version: federal_register_of_legislation:C2024C00809
Segment Type: section
Provision Reference: s 6 (pt 5/6)
Character Range: 17830–20427

being taken for, or in connection with, recovery, or securing the payment, of an amount of tax;
 (c) that the taking of the civil remedy did not or does not relate to a matter in relation to which an instrument under subsection (3) was or is in force.
 (8) In this section:
amount of means an amount payable under, or by virtue of, a law of the Commonwealth that imposes, or deals with the imposition, assessment or collection of:
 (a) a tax (however described); or
 (b) without limiting the generality of paragraph (a), a duty, charge or levy.
relevant matter means a matter connected with, or arising out of:
 (a) a prosecution that has been instituted or taken over, or is being carried on, by the Director;
 (b) a prosecution that has been instituted by a person other than the Director and that the Director is considering taking over or carrying on, or proposes to take over or carry on;
 (c) an alleged or suspected offence in respect of which the Director proposes to institute a prosecution;
 (d) in a case where a person other than the Director proposes to institute a prosecution in respect of an alleged or suspected offence and the Director proposes to take over or carry on the prosecution—that alleged or suspected offence;
 (e) in a case where:
 (i) a course of activity is alleged or suspected to have involved the commission of an offence, whether or not the nature of the offence has been identified; and
 (ii) the Director is considering that course of activity for the purpose of deciding whether to institute a prosecution;
  that course of activity; or
 (f) in a case where:
 (i) a course of activity is alleged or suspected to have involved the commission of an offence, whether or not the nature of the offence has been identified;
 (ii) a person other than the Director is considering that course of activity for the purpose of deciding whether to institute a prosecution; and
 (iii) the Director proposes, if the person institutes a prosecution as a result of that consideration, to take over or carry on the prosecution;
  that course of activity.
 (9) Where, at the time when the Director first commences to take civil remedies in respect of a particular matter, or first commences to co‑ordinate or supervise the taking of civil remedies in respect of a particular matter, the matter is a relevant matter, the matter shall be deemed, for the purposes of this section, to continue to be a relevant matter while the Director continues to take civil remedies in respect of the matter, or to co‑ordinate or supervise the taking of civil remedies in respect of the matter,