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Failure To Comply With Requirements Under Taxation Law

Potts Lawyers > Criminal Law  > Commonwealth Offences > Failure To Comply With Requirements Under Taxation Law

What the law says

Sections 8C of the Commonwealth Criminal Code states:

(1) A person who refuses or fails, when and as required under or pursuant to a taxation law to do so:

(a) to furnish an approved form or any information to the Commissioner or another person; or

(aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or

(b) to lodge an instrument with the Commissioner or another person for assessment; or

(c) ***************************************

(d) To notify the Commissioner or another person of a matter or thing; or

(e) To produce a book, paper, record or other document to the Commissioner or another person; or

(f) To attend before the Commissioner or another person; or

(g) To apply for registration or cancellation of registration under the A new Tax system (Goods and Services Tax) Act 1999; or

(h) To comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or

(i) To comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997;

is guilty of an offence.

(2) For the purposes of paragraphs (1)(a) and (d), a person shall not be taken to have refuse or failed to furnish information to the Commissioner or another person, or notify the Commissioner or another person of a matter or thing, merely because the person has refused or failed to quote the person’s tax file number to the Commissioner or other person.

What the police must prove

In order for the Police to prove their case at Court, they must prove each of the following matters beyond a reasonable doubt.

1. The accused refused or failed, when and as required under or pursuant to a taxation law to do so:

(a) to furnish an approved form or any information to the Commissioner or another person; or

(aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or

(b) to lodge an instrument with the Commissioner or another person for assessment; or

(c) ***************************************

(d) To notify the Commissioner or another person of a matter or thing; or

(e) To produce a book, paper, record or other document to the Commissioner or another person; or

(f) To attend before the Commissioner or another person; or

(g) To apply for registration or cancellation of registration under the A new Tax system (Goods and Services Tax) Act 1999; or

(h) To comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or

(i) To comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997;

Maximum penalty

The Maximum penalty for the offence of Failure to comply with Requirements Under Taxation Law is a fine not exceeding $2000.00.

Where a person is convicted of an offence against subsection 8C or subsection 8D(1) or (2) (Failure to answer questions when attending before the Commissioner); and the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence ; the penalty that court may impose in respect of the first mentioned offence is a fine not exceeding $4000.00.

Which court will hear the matter

This matter is Commonwealth Offence which means it is dealt with in the Supreme Court.

Possible defences

Possible defences to this offence include but are not limited to

1. The accused did not refuse or fail, when and as required under or pursuant to a taxation law to do so:

(a) to furnish an approved form or any information to the Commissioner or another person; or

(aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or

(b) to lodge an instrument with the Commissioner or another person for assessment; or

(c) ***************************************

(d) To notify the Commissioner or another person of a matter or thing; or

(e) To produce a book, paper, record or other document to the Commissioner or another person; or

(f) To attend before the Commissioner or another person; or

(g) To apply for registration or cancellation of registration under the A new Tax system (Goods and Services Tax) Act 1999; or

(h) To comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or

(i) To comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997;

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