Goods and Services Tax Act 1993 s 75

s 75 Composition of offences

75.—(1) The Comptroller or any person authorised by the Comptroller may compound any offence under this Act that is prescribed to be a compoundable offence by accepting from the person reasonably suspected of having committed the offence a sum not exceeding $5,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of such offence. (3) The Minister may make regulations to prescribe the offences which may be compounded. (4) All sums received for the composition of offences under this section must be paid into the Consolidated Fund.

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