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 3 - Prosecution of taxation offences  

SECTION 8ZC   PLACE WHERE OFFENCE COMMITTED  

8ZC(1)   [Place where act done]  

Where a person commits a taxation offence by doing an act, the taxation offence may be taken to have been committed at:

(a) the place where the act was done;

(b) if the person is a natural person - the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or

(c) if the person is a corporation - the head office, a registered office or a principal office of the corporation,

and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places.

8ZC(2)   [Place where act omitted to be done]  

Where a person commits a taxation offence by omitting to do an act, the taxation offence may be taken to have been committed at:

(a) the place where the act should have been done;

(b) if the person is a natural person - the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or

(c) if the person is a corporation - the head office, a registered office or a principal office of the corporation,

and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places.

8ZC(3)   [Subject to Constitution]  

This section has effect subject to section 80 of the Constitution.

Note:

This section does not apply as an averment. For averments, see section 8ZL of this Act and section 13.6 of the Criminal Code .