Section 58

General penalties

of Goods and Services Tax Act 1993

ActIn forceProvision 80 of 139

Any person guilty of an offence under this Act for which no penalty is provided shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.

Read in full context — Goods and Services Tax Act 1993 →

Section 58

General penalties

of Goods and Services Tax Act 1993

ActIn forceProvision 80 of 139

Any person guilty of an offence under this Act for which no penalty is provided shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.

Read in full context — Goods and Services Tax Act 1993 →