Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8j:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8J (pt 2/5)
Character Range: 140839–143334

taxpayer can show that the taxpayer did not authorise the statement.
 (3) A reference in this Subdivision to a relevant offence is a reference to:
 (a) an offence against:
 (i) subsection 8K(1) or (1B) or 8L(1) or (1A) or section 8N, 8Q, 8T or 8U; or
 (ii) the Crimes (Taxation Offences) Act 1980;
 (b) an offence against:
 (i) section 6 of the Crimes Act 1914; or
 (ii) section 11.1, 11.4 or 11.5 of the Criminal Code;
  being an offence that relates to an offence of a kind referred to in paragraph (a) of this subsection; or
 (c) an offence against section 134.1, 134.2, 135.1, 135.2 or 135.4 of the Criminal Code, being an offence that relates to a tax liability.
 (4) For the purposes of this Subdivision, a person who is convicted of an offence against subsection 8K(1) or (1B) or 8L(1) or (1A) or section 8N, 8Q, 8T or 8U (in this subsection referred to as the subsequent offence) shall be treated as having been previously convicted of a relevant offence (in this subsection referred to as the earlier offence) if:
 (a) the person was convicted of the earlier offence on an occasion earlier than, but not more than 10 years earlier than, the person's conviction of the subsequent offence; or
 (b) the person is convicted of the earlier offence and the subsequent offence before the same court at the same sitting and the earlier offence was committed:
 (i) at a time or on a day earlier than, but not more than 10 years earlier than, the subsequent offence; or
 (ii) at the same time, or on the same day, as the subsequent offence.
 (5) Unless the contrary intention appears, a reference in paragraph (4)(a) or (b) 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.
 (6) A reference in subsection (4) of this section or subsection 8M(2) to an offence against subsection 8K(1) or (1B) or 8L(1) or (1A) includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against subsection 8K(1) or (1B) or 8L(1) or (1A), as the case may be.
 (7) A reference in subsection 8R(2) or 8S(1) or subsection (4) of this section to an offence against section 8N or 8Q includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8N or 8Q, as the case may be.
 (8) A reference in subsection 8V(2) or subsection (4) of this section to an offence against section 8T or 8U