PART II
-
OFFENCES RELATING TO INCOME TAX
Note:
The offences in this Part are applied to other taxes by the later Parts of this Act. These taxes are:
(a) (Repealed by
No 101 of 2006
)
(b) (Repealed by
No 101 of 2006
)
(c) fringe benefits tax (see Part
IV
);
(d) petroleum resource rent tax (see Part
V
);
(e) (Repealed by
No 101 of 2006
)
(f) superannuation guarantee charge (see Part
VII
);
(g) goods and services tax (see Part
VIII
);
(h) wine equalisation tax (see Part
IX
);
(i) luxury car tax (see Part
X
).
(j) (Repealed by No 96 of 2014)
History
Part II note amended by No 96 of 2014, s 3 and Sch 1 items 11 and 12, by substituting
"
Part X).
"
for
"
Part X);
"
in para (i) and repealing para (j), effective 30 September 2014. For transitional provision see note under Pt
XI
heading. Para (j) formerly read:
(j) minerals resource rent tax (see Part
XI
).
Part II note amended by No 14 of 2012, s 3 and Sch 3 item 5, by inserting para (j), effective 1 July 2012. For application and transitional provisions, see note under Pt
XI
heading.
Part II heading and note amended by
No 101 of 2006
, s 3 and Sch 5 items 63 and 64, by repealing paras (a), (b) and (e), effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
. Paras (a), (b) and (e) formerly read:
(a) sales tax payable under the
Sales Tax Assessment Act 1992
(see Part
IIA
);
(b) income tax (see Part
III
);
(e) training guarantee charge (see Part
VI
);
Note to the heading of Part II inserted by No 176 of 1999.
Pt II heading amended by No 118 of 1992.
SECTION 6
AIDING AND ABETTING
6(1)
Where a person:
(a)
directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or
(b)
is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;
knowing or believing that the arrangement or transaction is being entered into by the other person with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay income tax payable by the company or trustee, the first-mentioned person commits an offence.
History
S 6(1) amended by No 4 of 2016, s 3 and Sch 4 items 1 and 84, by substituting
"
commits
"
for
"
is guilty of
"
, effective 10 March 2016.
S 6(1) amended by
No 101 of 2006
, s 3 and Sch 5 item 67, by substituting
"
income tax
"
for
"
old sales tax
"
, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
S 6(1) amended by No 101 of 2004 and No 118 of 1992.
6(2)
Where:
(a)
a person:
(i)
directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or
(ii)
is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;
knowing or believing that the arrangement or transaction is being entered into by the other person with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay future income tax payable by the company or trustee; and
(b)
income tax becomes due and payable by the company or trustee;
the first-mentioned person commits an offence.
Penalty: Imprisonment for 10 years or 1,000 penalty units, or both.
History
S 6(2) amended by No 4 of 2016, s 3 and Sch 4 items 1 and 84, by substituting
"
commits
"
for
"
is guilty of
"
, effective 10 March 2016.
S 6(2) amended by
No 101 of 2006
, s 3 and Sch 5 item 68, by substituting
"
income tax
"
for
"
old sales tax
"
in paras (a) and (b), effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
S 6(2) amended by No 101 of 2004 and No 118 of 1992.
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