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    <title>Compounding of offences.</title>
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    <description>The Commissioner may compound an offence by accepting a prescribed compounding amount, subject to prior payment of the tax, interest and penalty involved, prescribed procedures and specified statutory exclusions; compounding does not affect proceedings under other laws, and payment leads to no further proceedings under this Act with criminal proceedings in respect of the same offence standing abated.</description>
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      <description>The Commissioner may compound an offence by accepting a prescribed compounding amount, subject to prior payment of the tax, interest and penalty involved, prescribed procedures and specified statutory exclusions; compounding does not affect proceedings under other laws, and payment leads to no further proceedings under this Act with criminal proceedings in respect of the same offence standing abated.</description>
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