Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 5   Compliance measures

Part 3   Orders to provide security

Taxation Administration Act 1953

14   At the end of Subdivision 255-D in Schedule 1

Add:

255-115 Order to comply with requirement

(1) The Federal Court of Australia may, on the application of the Commissioner, order you to comply with a requirement to give security under section 255-100, if the Commissioner has given you notice of the requirement under subsection 255-105(1).

(2) If the Court makes an order under subsection (1), the Court may also order you to comply with such other requirements made, or that could be made, in relation to you under the taxation law as the Court considers necessary to ensure the effectiveness of the requirement referred to in that subsection.

(3) An order under subsection (1) or (2) may require you to comply with the requirement on or before a day specified in the order.

(4) If an order under subsection (1) or (2) is not given to you orally by the court, the proper officer of the court must cause a copy of the order to be served on you in the prescribed manner, or otherwise as may be ordered by the court.

255-120 Offence

(1) You commit an offence if:

(a) you are subject to an order under subsection 255-115(1) or (2); and

(b) you fail to comply with the order.

Penalty: 50 penalty units or imprisonment for 12 months, or both.

(2) An offence against subsection (1) is an offence of strict liability.

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

(3) Subsection (1) does not apply to the extent that you are not capable of complying with the order.

Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code.