Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision A - Failure to comply with taxation requirements  

SECTION 8C   FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW  

8C(1)    

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

(a)    

to give any information or document 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(c) (Repealed by No 101 of 2006 )

(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

(fa)    

to comply with a superannuation guarantee education direction in accordance with subsection 384-17(1) in Schedule 1 ; 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 ;

commits an offence.

8C(1A)    
An offence under subsection (1) is an offence of absolute liability.

Note:

For absolute liability , see section 6.2 of the Criminal Code .

8C(1B)    
Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (1B) , see subsection 13.3(3) of the Criminal Code .

8C(2)    

For the purposes of paragraphs (1)(a) and (d) , a person shall not be taken to have refused or failed to furnish information to the Commissioner or another person, or to 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.