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
(ba) the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate; and
(c) the person is reckless as to whether the accounts or records correctly record and explain the matters, transactions, acts or operations to which they relate.
8Q(2)
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
(ba) the record does not correctly record the matter, transaction, act or operation; and
(c) the person is reckless as to whether the record correctly records the matter, transaction, act or operation.
8Q(3)
In subsections (1) and (2), strict liability applies to the circumstance, that the person is required under, or pursuant to, a taxation law to keep the accounts, accounting records or other records.
Note:
For strict liability , see section 6.1 of the Criminal Code .
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