Compounding of offences allows payment of a prescribed amount to abate GST criminal proceedings after tax, interest and penalty paid.

Compounding permits the Commissioner to accept a prescribed amount from an accused to abate GST criminal proceedings, only after payment of tax, interest and penalty; certain classes of persons and offences are excluded; statutory minimum and maximum compounding limits apply; payment of the determined amount bars further proceedings under the Act and abates any initiated criminal proceedings while not affecting proceedings under other laws.

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