Compounding application timeframe: file after the offence or within a prescribed period if prosecution has begun. The assessee may file an application for compounding at any time after committing the offence, regardless of departmental notice; however, if a ... Summary
Compounding application timeframe: file after the offence or within a prescribed period if prosecution has begun.
The assessee may file an application for compounding at any time after committing the offence, regardless of departmental notice; however, if a prosecution complaint has been filed in court, the application must be filed within twelve months from the end of the month in which the prosecution complaint was filed.
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