Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8r
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8R
Character Range: 158708–159476

8R  Penalties for offences against sections 8N and 8Q
 (1) Subject to subsection (2), an offence against section 8N or 8Q is punishable on conviction by a fine not exceeding 30 penalty units.
 (2) Where:
 (a) a person is convicted of an offence against section 8N or 8Q;
 (b) in a case where the person is a natural person—the Commissioner has elected under subsection 8S(1) to treat the offence otherwise than as a prescribed taxation offence; and
 (c) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;
the penalty that the court may impose in respect of the first‑mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.