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    <description>The amendment extends the existing non-prosecution bar to cover persons whose penalty under the specified penalty provision has been reduced or waived under the statutory waiver mechanism, thereby preventing prosecution for related tax offences when the administrative penalty has been adjusted or waived; it applies prospectively from the stated assessment year onward.</description>
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      <description>The amendment extends the existing non-prosecution bar to cover persons whose penalty under the specified penalty provision has been reduced or waived under the statutory waiver mechanism, thereby preventing prosecution for related tax offences when the administrative penalty has been adjusted or waived; it applies prospectively from the stated assessment year onward.</description>
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