134 Time for commencing prosecutions A prosecution for an offence against a taxation law may be commenced at any time within 3 years after the alleged commission of the offence. 135 Supreme Court—limitation of jurisdiction S. 135 amended by No. 10/2001 (1) It is the intention of sections 5, 12(4), 18(1), s. 15 (ILA 96(2), 100(4) and 108(1) to alter or vary s. 39B(1)). section 85 of the Constitution Act 1975. (2) It is the intention of clause 13(8), (9) and (10) in S. 135(2) inserted by Schedule 1 to alter or vary section 85 of the No. 10/2001 Constitution Act 1975. s. 15. (3) It is the intention of sections 5, 12(4), 18(1), 96(2) S. 135(3) inserted by and 100(4), as they apply on and after the No. 88/2005 commencement of section 115 of the Land Tax s. 115. Act 2005, to alter or vary section 85 of the Constitution Act 1975. (4) It is the intention of sections 5, 12(4), 18(1), S. 135(4) inserted by 96(2) and 100(4), as they apply on and after the No. 74/2005 commencement of section 37 of the Congestion s. 37. Levy Act 2005, to alter or vary section 85 of the Constitution Act 1975. (5) It is the intention of sections 5, 12(4), 18(1), S. 135(5) inserted by 96(2) and 100(4), as they apply on and after the No. 23/2010 commencement of section 31 of the Planning s. 31. and Environment Amendment (Growth Areas Infrastructure Contribution) Act 2010, to alter or vary section 85 of the Constitution Act 1975. 136 Regulations (1) The Governor in Council may make regulations for or with respect to any matter or thing required or permitted by this Act to be prescribed or that is necessary to be prescribed to give effect to this Act. (2) A regulation may create an offence punishable by a penalty not exceeding 20 penalty units.
134 Time for commencing prosecutions A prosecution for an offence against a taxation law may be commenced at any time within 3 years after the alleged commission of the offence. S. 135 amended by No. 10/2001 s. 15 (ILA s. 39B(1)). 135 Supreme Court—limitation of jurisdiction (1) It is the intention of sections 5, 12(4), 18(1), 96(2), 100(4) and 108(1) to alter or vary section 85 of the Constitution Act 1975. S. 135(2) inserted by No. 10/2001 s. 15. (2) It is the intention of clause 13(8), (9) and (10) in Schedule 1 to alter or vary section 85 of the Constitution Act 1975. S. 135(3) inserted by No. 88/2005 s. 115. (3) It is the intention of sections 5, 12(4), 18(1), 96(2) and 100(4), as they apply on and after the commencement of section 115 of the Land Tax Act 2005, to alter or vary section 85 of the Constitution Act 1975. S. 135(4) inserted by No. 74/2005 s. 37. (4) It is the intention of sections 5, 12(4), 18(1), 96(2) and 100(4), as they apply on and after the commencement of section 37 of the Congestion Levy Act 2005, to alter or vary section 85 of the Constitution Act 1975. S. 135(5) inserted by No. 23/2010 s. 31. (5) It is the intention of sections 5, 12(4), 18(1), 96(2) and 100(4), as they apply on and after the commencement of section 31 of the Planning and Environment Amendment (Growth Areas Infrastructure Contribution) Act 2010, to alter or vary section 85 of the Constitution Act 1975. 136 Regulations (1) The Governor in Council may make regulations for or with respect to any matter or thing required or permitted by this Act to be prescribed or that is necessary to be prescribed to give effect to this Act. (2) A regulation may create an offence punishable by a penalty not exceeding 20 penalty units.
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