CRIMES (TAXATION OFFENCES) ACT 1980

Table of Provisions

• Long Title

PART I--PRELIMINARY

• 1 Short title  
• 2 Commencement  
• 3 Interpretation  
• 3A Extension to external Territories and Australian installations  
• 4 Secrecy  

PART II--OFFENCES--RELATING TO INCOME TAX

• 5 Arrangements to avoid payment of income tax  
• 6 Aiding and abetting  
• 7 Arrangements to secure inability to pay income tax  
• 8 Offences in relation to particular transactions  
• 9 Prosecutions and convictions  
• 10 Evidence  
• 11 Stay of proceedings  
• 12 Additional penalty  

PART IV--OFFENCES--RELATING TO FRINGE BENEFITS TAX

• 14 Application of Part I and Part II in relation to fringe benefits tax  

PART V--OFFENCES--RELATING TO PETROLEUM RESOURCE RENT TAX

• 15 Application of Part I and Part II in relation to petroleum resource rent tax  

PART VII--OFFENCES--RELATING TO SUPERANNUATION GUARANTEE CHARGE

• 17 Application of Parts I and II in relation to superannuation guarantee charge  

PART VIII--OFFENCES--RELATING TO GOODS AND SERVICES TAX

• 18 Application of Parts I and II in relation to goods and services tax  

PART IX--OFFENCES--RELATING TO WINE EQUALISATION TAX

• 19 Application of Parts I and II in relation to wine equalisation tax  

PART X--OFFENCES--RELATING TO LUXURY CAR TAX

• 20 Application of Parts I and II in relation to luxury car tax