Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 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.