Northern Territory Numbered Acts

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TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 135

Time for commencing prosecutions

    (1)     A tax prosecution must be commenced within 5 years after the day on which the offence is alleged to have been committed.

    (2)     However, if the alleged offence involves tax evasion, a prosecution may be commenced at any time.



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