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 noteWhere a person commits a taxation offence by doing an act, the taxation offence may be taken to have been committed at:
(a) the place where the act was done;
(b) if the person is a natural person - the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or
(c) if the person is a corporation - the head office, a registered office or a principal office of the corporation,
and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places.
8ZC(2) [Place where act omitted to be done]Where a person commits a taxation offence by omitting to do an act, the taxation offence may be taken to have been committed at:
(a) the place where the act should have been done;
(b) if the person is a natural person - the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or
(c) if the person is a corporation - the head office, a registered office or a principal office of the corporation,
and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places.
8ZC(3) [Subject to Constitution]This section has effect subject to section 80 of the Constitution.
Note:
This section does not apply as an averment. For averments, see section 8ZL of this Act and section 13.6 of the Criminal Code .
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