Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1953:p12
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1953 (pt 12/14)
Character Range: 165707–168241

of tax liabilities
etc.

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 122

  122. After section 16 of the Principal Act the following section is
inserted:
Regulations may provide for methods of payment of tax liabilities etc.
  "16A.(1) This section applies to a liability to or of the Commonwealth
arising under, or by virtue of, any of the following laws:
  (a) this Act;
  (b) any other Act of which the Commissioner has the general administration;
  (c) regulations under an Act covered by paragraph (a) or (b).
  "(2) The regulations may make provision for and in relation to the methods
by which the amount of the liability may be paid.
  "(3) Without limiting subsection (2), the regulations may make provision for
and in relation to the making of payments using:
  (a) collection agents; or
  (b) electronic funds transfer systems; or
  (c) credit cards; or
  (d) debit cards.".

Division 3 - Amendments relating to taxation offences

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 123

  123. After section 8H of the Principal Act the following section is
inserted:
Court may order payment of amount in addition to penalty
  "8HA.(1) If:
  (a) a person (the 'convicted person') is convicted before a court of an
offence against section 8C, 8D or 8H in relation to a refusal or failure to do
a particular thing; and
  (b) the court is satisfied that the purpose of, or one of the purposes of,
the refusal or failure was to facilitate the avoidance of an amount of a tax
liability of the convicted person or another 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:
  (c) if the offence is an offence to which subsection 8E(2) or (3) applies -
3 times that amount; or
  (d) in any other case - 2 times that amount.
  "(2) 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.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 124
Court may order payment of amount in addition to penalty

  124. Section 8W of the Principal Act is amended by adding at the end the
following subsection:
  "(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.".