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 B - Offences relating to statements, records and certain other Acts  

SECTION 8L   INCORRECTLY KEEPING RECORDS ETC.  

8L(1)    

A person commits an offence if:

(a) the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and

(b) the person keeps the accounts or records; and

(c) the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate.

8L(1A)    

A person commits an offence if:

(a) the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and

(b) the person makes the record; and

(c) the record does not correctly record the matter, transaction, act or operation.

8L(1B)    
An offence under subsection (1) or (1A) is an offence of absolute liability.

Note:

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

8L(2)    
In a prosecution of a person for an offence against subsection (1) or (1A), it is a defence if the person proves that the person:

(a) did not know; and

(b) could not reasonably be expected to have known;

that:

(c) in the case of a prosecution for an offence against subsection (1) - the accounts, accounting records or other records to which the prosecution relates did not correctly record and explain the matters, transactions, acts or operations to which they relate; or

(d) in the case of a prosecution for an offence against subsection (1A) - the record to which the prosecution relates did not correctly record the matter, transaction, act or operation to which the record relates.

Note:

The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code .