Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8w:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8W (pt 3/3)
Character Range: 168001–169818

a taxation officer; or
 (ii) an offence against subsection 8L(1) or (1A) or section 8Q in relation to the keeping of any records; and
 (b) the offence relates to the Product Grants and Benefits Administration Act 2000; and
 (c) the court is satisfied that the amount that would have been the amount of a product grant or benefit payable to the convicted person or another person, determined on the basis that:
 (i) the statement were not false or misleading; or
 (ii) on the basis of those records as they were kept;
  as the case may be, exceeds the proper amount of the product grant or benefit payable to the convicted person or the other person;
the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding:
 (d) in a case where the offence is an offence to which subsection 8R(2) applies, or that is against Division 136 or 137 of the Criminal Code in relation to a taxation law—3 times the amount of the excess; or
 (e) in any other case—double the amount of the excess.
 (3) A reference in this section 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.
 (4) In this section:
CGT event has the same meaning as in the Income Tax Assessment Act 1997.
head company has the same meaning as in the Income Tax Assessment Act 1997.
product grant or benefit means a grant or benefit payable under the Product Grants and Benefits Administration Act 2000.
subsidiary member has the same meaning as in the Income Tax Assessment Act 1997.
tax cost setting amount has the same meaning as in the Income Tax Assessment Act 1997.

Subdivision BAA—Offences relating to electronic sales suppression tools