Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 8   Miscellaneous amendments

Part 2   Other amendments of taxation laws

Fringe Benefits Tax Assessment Act 1986

25   At the end of section 132

Add:

(6) An offence under this section is an offence of strict liability.

Note 1: For strict liability, see section 6.1 of the Criminal Code.

Note 2: There is an administrative penalty if you do not keep or retain records as required by this section: see section 288-25 in Schedule 1 to the Taxation Administration Act 1953.

Note 3: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.