Document ID: chunk:federal_register_of_legislation:C2004A03104:schedule:2:p2
Version: federal_register_of_legislation:C2004A03104
Segment Type: schedule
Provision Reference: sch 2 (pt 2/13)
Character Range: 167050–169949

133 (3) (a)—
Omit the paragraph, substitute the following paragraph:
"(a) is an Australian citizen;".

Sub-sections 136 (1) and (2)—
Omit "$200", substitute "$1,000".

Sub-section 136 (3)—
Omit "$200", substitute "$5,000".

Sub-section 136 (4) and section 137—
Omit "$200", substitute "$1,000".

Section 139—
Omit "$100", substitute "$500".

Sub-section 173 (1)—
Omit "Penalty: $40.", substitute the following:
"Penalty:
     (a) in the case of a natural person—$500; or
     (b) in the case of a body corporate—$2,500.".

Sub-section 173 (2)—
Omit "Penalty: $40.", substitute the following:
     "Penalty:
     (a) in the case of a natural person—$500; or
     (b) in the case of a body corporate—$2,500.".

Sub-section 174 (1)—
Omit "Penalty: $200.", substitute the following:
"Penalty:
     (a) in the case of a natural person—$1,000; or
     (b) in the case of a body corporate—$5,000.".

SCHEDULE 1—continued

Sub-section 174 (2)—
Omit "Penalty: $200.", substitute the following:
"Penalty:
     (a) in the case of a natural person—$1,000; or
     (b) in the case of a body corporate—$5,000.".

After section 174—
Insert the following section:

Certain offences indictable
"174a. (1) An offence against section 33 or sub-section 131 (2) is an indictable offence.
"(2) Notwithstanding that an offence against section 33 or sub-section 131 (2) is an indictable offence, a court of summary jurisdiction may hear and determine proceedings in respect of such an offence if the court is satisfied that it is proper to do so and the defendant and the prosecutor consent.
"(3) Where, in accordance with sub-section (2), a court of summary jurisdiction convicts a person of an offence against section 33, the penalty that the court may impose is—
     (a) if the person is a natural person, a fine not exceeding $2,000 or imprisonment for a period not exceeding 12 months, or both; or
     (b) if the person is a body corporate, a fine not exceeding $10,000.
"(4) Where, in accordance with sub-section (2), a court of summary jurisdiction convicts a person of an offence against sub-section 131 (2), the penalty that the court may impose is—
     (a) if the person is a natural person, a fine not exceeding $1,000 or imprisonment for a period not exceeding 6 months, or both; or
     (b) if the person is a body corporate, a fine not exceeding $5,000.".

Paragraph 177 (1) (c)—
Omit the paragraph, substitute the following paragraph:
     "(c) prescribing penalties for offences against the regulations not exceeding—
         (i) in a case where the offence is an offence against regulations made for the purposes of section 135a, being regulations making provision for or in relation to a matter specified in sub-section 135a (3)—a fine of $1,000 or imprisonment for 6 months, or both; and
         (ii) in any other case—a fine of $500.".

Pay-roll Tax (Territories) Assessment Act 1971

Sub-section