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 the person manufactures, develops or publishes an electronic sales suppression tool.
Penalty: 5,000 penalty units.
8WAC(2)
A person commits an offence if the person:
(a) makes a supply of, or makes available for use, an electronic sales suppression tool or a right to use an electronic sales suppression tool; or
(b) provides a service to an entity that involves the use of an electronic sales suppression tool.
Penalty: 5,000 penalty units.
8WAC(3)
Subsections (1) and (2) do not apply to conduct undertaken by the person for the purpose of preventing or deterring tax evasion or enforcing a taxation law.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code ).
8WAC(4)
An offence against subsection (1) or (2) is an offence of strict liability.
Note:
For strict liability, see section 6.1 of the Criminal Code .
8WAC(5)
Section 15.4 (extended geographical jurisdiction - category D) of the Criminal Code applies to an offence against subsection (1) if the electronic sales suppression tool is, at any time, used to modify records that a taxation law requires an entity to keep or make.
8WAC(6)
Section 15.4 (extended geographical jurisdiction - category D) of the Criminal Code applies to an offence against subsection (2) if the person makes a supply of, or makes available for use, the electronic sales suppression tool or the right to use the tool to an entity that is required by a taxation law to keep or make any record.
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