Section 17
Section 36 of the principal Act is amended—
of Measures for the Collection, Administration and Enforcement of Tax Act 2024
ActIn forceProvision 17 of 53
Section 17
(a)
by renumbering the existing section as subsection (1);
and
(b)
by inserting after the renumbered subsection (1)
the following subsection:
“(2) Where a person has been convicted of an offence under subsection (1), the court may make a further order requiring the person to comply with
Act 863
the relevant provision of this Act under which the offence has been committed within thirty days, or such other period as the court considers appropriate, from the date the order is made.”.