Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

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Note:

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

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History

Part III (note) inserted by No 25 of 2001.

Part III inserted by No 123 of 1984.

Division 2 - Offences  

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Subdivision A - Failure to comply with taxation requirements  

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SECTION 8H   PENALTY FOR FAILURE TO COMPLY WITH ORDER TO COMPLY  

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8H(1)    

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A person who refuses or fails to comply with an order under subsection 8G(1) commits an offence punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

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History

S 8H(1) amended by No 4 of 2016, s 3 and Sch 4 items 1 and 302, by substituting " commits " for " is guilty of " , effective 10 March 2016.

S 8H(1) amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 50 penalty units " for " $5,000 " , effective 24 September 2007.

S 8H(1) amended by No 146 of 2001.

8H(2)    

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An offence under subsection (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .

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History

S 8H(2) inserted by No 146 of 2001.

8H(3)    
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 (3), see subsection 13.3(3) of the Criminal Code .

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History

S 8H(3) inserted by No 146 of 2001.

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