Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1953:p13
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1953 (pt 13/14)
Character Range: 168030–170493

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.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 125
Prosecution of taxation offences

  125. Section 8ZA of the Principal Act is amended by adding at the end the
following subsections:
  "(5) In spite of anything in the preceding provisions of this section, if:
  (a) a person is convicted of 2 or more offences against section 8T or 8U, or
both, before the same court at the same sitting; and
  (b) assuming that the person had only been convicted of one of those
offences, that offence would have been punishable on summary conviction;
all those offences are punishable on summary conviction.
  "(6) A reference in subsection (5) 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.
  "(7) A reference in subsection (5) to an offence against section 8T or 8U
includes a reference to an offence against section 7 of the Crimes Act 1914
that relates to an offence against section 8T or 8U, as the case may be.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 126
Prosecution may be commenced at any time

  126. Section 8ZB of the Principal Act is amended by omitting from subsection
(2) "21" and substituting "15B".

PART 7 - AMENDMENT OF THE SALES TAX ASSESSMENT ACT (NO. 5) 1930

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 127
Principal Act

  127. In this Part, "Principal Act" means the Sales Tax Assessment Act (No.
5) 1930.

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 128
Interpretation

  128. Section 2A of the Principal Act is amended by adding at the end the
following subsection:
  "(3) For the purposes of the application of this Act at any time after the
commencement of any of the provisions ('the amending provisions') to which
subsection 2(3) of the Customs and Excise Legislation Amendment Act 1992
applies, this Act has effect as if references to provisions of, or things
happening under, the Customs Act were references to corresponding provisions
of, or corresponding things happening under, the Customs Act as amended by the
amending provisions.".

PART 8 - AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT