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(1) A person who is required to register under a tax law and who fails to register as required under that tax law commits an offence and is liable on summary conviction to

(a) pay the tax payable under that tax law; and

(b) pay a fine of not more than two times the amount of tax payable or an amount of one thousand penalty units, whichever is higher.

(2) In addition to the penalty specified in subsection (1), the Commissioner-General may authorise the forfeiture of any goods or materials used by the person in carrying on the business of that person.