PART XII.

 PENALTIES.

85. Penalty for offences.
86. Penalty for incorrect returns.
87. Penalty for false statements and returns.
88. Time limit for proceedings.
89. Savings for criminal proceedings.

 PART XIII.
 DOUBLE TAXATION RELIEF.
90. Relief for tax paid in the Commonwealth.
91. Double Taxation arrangements.
92. Tax credits.
93. Time limit for claims.
94. Adjustment of tax deducted from dividends and of set-off.

 PART XIV.


MISCELLANEOUS.


95. Repeal and savings.


Section.


Marginal Note.