Taxation Administration Act 1953
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
View history note
Hide history noteA 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 .
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