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 8K   FALSE OR MISLEADING STATEMENTS  

8K(1)    

A person commits an offence if:

(a) the person makes a statement to a taxation officer; and

(b) the statement is false or misleading in a material particular.

8K(1A)    
In subsection (1), absolute liability applies to the circumstance, that the statement is false or misleading in a material particular.

Note:

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

8K(1B)    

A person commits an offence if:

(a) the person makes a statement to a taxation officer; and

(b) the person omits any matter or thing from the statement; and

(c) the statement is misleading in a material particular because of the omission.

8K(1C)    
In subsection (1B), absolute liability applies to:

(a) the conduct, that the person omits a matter or thing; and

(b) the circumstance, that the statement is misleading in a material particular.

Note:

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

8K(2)    
In a prosecution of a person for an offence against subsection (1) or (1B), 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 the statement to which the prosecution relates was false or misleading.

Note:

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

8K(2A)    

Subsection (1) or (1B) does not apply if:

(a) the statement (the original statement ) was made under section 389-5 in Schedule 1 notifying an amount under item 1, 2 or 2A of the table in subsection 389-5(1) in that Schedule (and no other item in that table); and

(b) the original statement related to the financial year in which it was made; and

(c) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and

(d) the further statement:

(i) is in the approved form; and

(ii) if subsection 389-25(1) in that Schedule provides for a period for correcting the original statement - is made within that period; and

(iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code .

8K(2B)    

Subsection (1) or (1B) does not apply if:

(a) the statement (the original statement ) was made under section 390-5 in Schedule 1 ; and

(b) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and

(c) subsection 390-7(1) in Schedule 1 provides for a period for correcting the original statement; and

(d) the further statement:

(i) is in the approved form; and

(ii) is made within the period referred to in paragraph (c) of this subsection.

Note:

A defendant bears an evidential burden in relation to the matter in subsection (2B): see subsection 13.3(3) of the Criminal Code .

8K(3)    

For the purposes of subsection (1B), a person shall not be taken to have omitted a matter or thing from a statement made to a taxation officer merely because the person has, in making the statement, failed to quote the person ' s tax file number.