(1) Where the offence alleged involved the doing of any act, proceedings under this Division may be commenced within 3 years after the discovery of the act.
(2) Where the offence alleged involved the failure to do any act, proceedings under this Division may be commenced within 3 years after the date of such failure.
(3) Where the offence alleged involved the non-disclosure or incorrect disclosure by any person of any income or information relating to that person's liability to tax, Proceedings under this Division may be commenced within 3 years after his or her correct liability to tax has become final in respect of the year of income to which the offence relates.