Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p15
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 15/16)
Character Range: 1395147–1398037

298‑105 Evidence given in proceedings for penalty not admissible in criminal proceedings
298‑110 Civil double jeopardy

298‑80  Application of Subdivision
  This Subdivision applies for the purposes of the following provisions (the civil penalty provisions):
 (a) Division 290 of this Schedule (civil penalties for the promotion and implementation of schemes);
 (aa) subsection 295‑75(1) in this Schedule (possession of tobacco without relevant documentation);
 (b) Part 5 of the Tax Agent Services Act 2009 (civil penalties for providing tax agent services while unregistered and for certain conduct when providing tax agent services).

298‑85  Civil evidence and procedure rules for civil penalty orders
  The Federal Court of Australia must apply the rules of evidence and procedure for civil matters when hearing proceedings for a civil penalty order under the civil penalty provisions.

298‑90  Civil proceedings after criminal proceedings
  The Court must not make a civil penalty order under the civil penalty provisions against an entity if the entity has been convicted of an offence constituted by conduct that is substantially the same as the conduct in relation to which the civil penalty order would be made.

298‑95  Criminal proceedings during civil proceedings
 (1) Proceedings for a civil penalty order under the civil penalty provisions against an entity are stayed if:
 (a) criminal proceedings are started or have already been started against the entity for an offence; and
 (b) the offence is constituted by conduct that is substantially the same as the conduct in relation to which the civil penalty order would be made.
 (2) The proceedings for the order may be resumed if the entity is not convicted of the offence. Otherwise, the proceedings for the order are dismissed.

298‑100  Criminal proceedings after civil proceedings
  Criminal proceedings may be started against an entity for conduct that is substantially the same as conduct in relation to which a civil penalty order under the civil penalty provisions could be made regardless of whether a civil penalty order has been made against the entity.

298‑105  Evidence given in proceedings for penalty not admissible in criminal proceedings
  Evidence of information given or evidence of production of documents by an entity is not admissible in criminal proceedings against the entity if:
 (a) the entity previously gave the evidence or produced the documents in proceedings for a civil penalty order under the civil penalty provisions against the entity (whether or not the order was made); and
 (b) the conduct alleged to constitute the offence is substantially the same as the conduct in relation to which the civil penalty order was sought.
However, this does not apply to a criminal proceeding in respect of the falsity of the evidence given by the entity in the proceedings for the civil penalty order.