Part 9Penalties
Proceedings and evidence
150Charging document may charge several offences
A charging document may charge the defendant with any number of offences against this Act (other than offences against any of sections 143A(1)(b), 143B(1)(b), 143C(1), 143D(1), 143E(1), 143F(1), 143H(1), and 147(1)), or against the provisions of any former Act, if those offences are founded on the same set of facts, or form or are part of a series of offences of the same or a similar character.
If a charging document charges more than 1 offence, particulars of each offence charged shall be set out separately in the charging document.
All charges shall be heard together unless the court, either before or at any time during the hearing, considers it just that a charge should be heard separately and makes an order to that effect.
In this section and in sections 150A, 150B, and 152, references—
- to an offence against section 143A(1)(b) or section 143H(1) means an offence relating to any of sections 6 to 12, 16 to 18J, 105, 147, 150C, 224(1), and 227; and
- to an offence against section 147(1) means an offence relating to any of sections 16 to 17E, 17H, and 17I, 35, and 40,—
Notes
- Section 150: replaced, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
- Section 150 heading: amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
- Section 150(1): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
- Section 150(2): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
- Section 150(4)(a): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
- Section 150(4)(b): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).


