CRIMES (TAXATION OFFENCES) ACT 1980

This compilation was prepared on 28 September 2007
taking into account amendments up to Act No. 143 of 2007

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

Contents

Part I--Preliminary 1

1............ Short title [see Note 1]....................................................................... 1

2............ Commencement [see Note 1].............................................................. 1

3............ Interpretation...................................................................................... 1

3A......... Extension to external Territories and Australian installations............ 6

4............ Secrecy................................................................................................ 6

Part II--Offences relating to income tax 8

5............ Arrangements to avoid payment of income tax.................................. 8

6............ Aiding and abetting............................................................................. 9

7............ Arrangements to secure inability to pay income tax........................ 10

8............ Offences in relation to particular transactions.................................. 11

9............ Prosecutions and convictions........................................................... 13

10.......... Evidence............................................................................................ 13

11.......... Stay of proceedings.......................................................................... 14

12.......... Additional penalty............................................................................ 14

Part IV--Offences relating to fringe benefits tax 16

14.......... Application of Part I and Part II in relation to fringe benefits tax.... 16

Part V--Offences relating to petroleum resource rent tax 18

15.......... Application of Part I and Part II in relation to petroleum resource rent tax 18

Part VII--Offences relating to superannuation guarantee charge 20

17.......... Application of Parts I and II in relation to superannuation guarantee charge 20

Part VIII--Offences Relating to Goods and Services Tax 22

18.......... Application of Parts I and II in relation to goods and services tax... 22

Part IX--Offences Relating to Wine Equalisation Tax 24

19.......... Application of Parts I and II in relation to wine equalisation tax..... 24

Part X--Offences Relating to Luxury Car Tax 26

20.......... Application of Parts I and II in relation to luxury car tax................ 26

Notes 29

An Act relating to certain offences in relation to taxation

Notes to the Crimes (Taxation Offences) Act 1980

Note 1

The Crimes (Taxation Offences) Act 1980 as shown in this compilation comprises Act No. 156, 1980 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 30 June 2004 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Crimes (Taxation Offences) Act 1980	156, 1980	4 Dec 1980	4 Dec 1980
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	Ss. 1 and 2: Royal Assent S. 319(1): 14 Feb 1983 (see s. 2(2)) Remainder: 14 Dec 1984	--
Sales Tax Laws Amendment Act 1985	47, 1985	30 May 1985	Ss. 3, 4(2), 11, 12 and Part XI (ss. 54-56): 21 Aug 1981 Ss. 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51 and 53: 10 May 1985 (see s. 2(3)) Remainder: Royal Assent	S. 2(4) and (5)
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986	41, 1986	24 June 1986	24 June 1986 (see s. 2(1))	S. 2(2)
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	S. 31, Parts VII and VIII (ss. 45-56): 24 June 1986 (see s. 2(2)) Remainder: 1 July 1986	--
Statute Law (Miscellaneous Provisions) Act (No. 1) 1986	76, 1986	24 June 1986	S. 3: Royal Assent (a)	S. 9
Taxation Laws Amendment Act (No. 4) 1986	154, 1986	18 Dec 1986	Ss. 3-6, 8(a) and 9-11: 1 Jan 1987 S. 8(c): 10 June 1986 Ss. 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (see s. 2(4) and Gazette 1986, No. S650) S. 55: 1 Mar 1987 (see Gazette 1987, No. S32) Remainder: Royal Assent	--
Taxation Laws Amendment (Company Distributions) Act 1987	58, 1987	5 June 1987	5 June 1987 (see s. 2)	--
Taxation Laws Amendment Act 1987	61, 1987	5 June 1987	5 June 1987	--
Sales Tax (Off‑shore Installations) Amendment Act 1987	140, 1987	18 Dec 1987	Parts II-IV (ss. 3-8): 21 Jan 1987 Remainder: Royal Assent	S. 2(3)
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	15 Jan 1988 (see s. 2)	S. 4
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	Part II (ss. 3, 4): 1 Jan 1989 (see s. 2 and Gazette 1988, No. S399) (b)	--
Taxation Laws Amendment Act (No. 5) 1989	20, 1990	17 Jan 1990	S. 9 (in part): 10 Nov 1989 (see s. 2(2)) Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 3) 1990	58, 1990	16 June 1990	S. 11: 16 June 1990 (see s. 2(2)) S. 23: 4 Dec 1989 Part 5 (ss. 36-38): 11 May 1989 Remainder: Royal Assent	--
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	S. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272) Remainder: 1 July 1990	--
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	1 July 1992	--
Sales Tax Amendment (Transitional) Act 1992	118, 1992	30 Sept 1992	28 Oct 1992	--
as amended by
Taxation Laws Amendment Act 1993	17, 1993	9 June 1993	S. 61(2): (c)	--
Taxation Laws Amendment Act (No. 2) 1993	18, 1993	9 June 1993	S. 58: Royal Assent (d)	--
Insolvency (Tax Priorities) Legislation Amendment Act 1993	32, 1993	16 June 1993	Ss. 6, 7, 9, 11, 13, 15 and Part 5 (ss. 29, 30): 1 June 1993 Part 4 (ss. 20-28): 1 July 1993 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	Part 2 (ss. 3-6): Royal Assent (e)	Ss. 4 and 6
Taxation Laws Amendment Act (No. 3) 1994	138, 1994	28 Nov 1994	S. 7(1): Royal Assent (f)	--
Taxation Laws Amendment Act (No. 3) 1995	170, 1995	16 Dec 1995	Schedule 2 (items 59, 60, 64): Royal Assent (g)	Sch. 2 (item 64)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 5 (items 44-46): Royal Assent (h)	--
Crimes and Other Legislation Amendment Act 1997	20, 1997	7 Apr 1997	Schedule 2 (item 3): Royal Assent (I)	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	1 July 1997	--
Taxation Laws Amendment Act (No. 3) 1998	47, 1998	23 Jun 1998	Schedule 4 (items 4 and 5): Royal Assent (j)	--
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Schedule 8 (items 3-14): (k)	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 6, 8, 70-78): 1 July 2000 Remainder: Royal Assent	S. 2(1A) (ad. by 179, 1999, Sch. 10 (item 19))
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 10 (item 19): 22 Dec 1999 (l)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 11 (item 10): 1 July 2000 (m) Schedule 16 (item 1): (m)	--
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (item 1): (n)	--
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Schedule 4: 1 July 2004	Sch. 4 (items 10, 23) [see Table A]
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 5 (item 152): 1 July 2006 (see s. 2(1))	--
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 2 (items 36-43), Schedule 5 (items 45-111) and Schedule 6 (items 1, 5-11): Royal Assent	Sch. 6 (items 1, 5-11) [see Table A]
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 7 (item 6): 1 July 2006	--

(a) The Crimes (Taxation Offences) Act 1980 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No.1) 1986, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(b) The Crimes (Taxation Offences) Act 1980 was amended by Part II (sections 3 and 4) only of the Taxation Laws Amendment (Tax File Numbers) Act 1988, subsection 2(1) of which provides as follows:

(1) Subject to subsection (2), this Act commences on the day on which the Privacy Act 1988 commences.

(c) The Sales Tax Amendment (Transitional) Act 1992 was amended by subsection 61(2) only of the Taxation Laws Amendment Act 1993, subsection 2(2) of which provides as follows:

(2) Part 4 is taken to have commenced immediately after the commencement of the Sales Tax Amendment (Transitional) Act 1992.

The Sales Tax Amendment (Transitional) Act 1992 came into operation on 28 October 1992.

(d) The Crimes (Taxation Offences) Act 1980 was amended by section 58 only of the Taxation Laws Amendment Act (No. 2) 1993, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(e) The Crimes (Taxation Offences) Act 1980 was amended by Part 2 (sections 3-6) only of the Taxation Laws Amendment Act (No. 3) 1993, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(f) The Crimes (Taxation Offences) Act 1980 was amended by subsection 7(1) only of the Taxation Laws Amendment Act (No. 3) 1994, subsection 2(1) of which provides as follows:

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(g) The Crimes (Taxation Offences) Act 1980 was amended by Schedule 2 (items 59, 60 and 64) only of the Taxation Laws Amendment Act (No. 3) 1995, subsection 2(1) of which provides as follows:

(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(h) The Crimes (Taxation Offences) Act 1980 was amended by Schedule 5 (items 44-46) only of the Statute Law Revision Act 1996, subsection 2(1) of which provides as follows:

(1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.

(i) The Crimes (Taxation Offences) Act 1980 was amended by Schedule 2 (item 3) only of the Crimes and Other Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:

(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(j) The Crimes (Taxation Offences) Act 1980 was amended by Schedule 4 (items 4 and 5) only of the Taxation Laws Amendment Act (No. 3) 1998, subsection 2(1) of which provides as follows:

(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(k) The Crimes (Taxation Offences) Act 1980 was amended by Schedule 8 (items 3-14) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsection 2(17) of which provides as follows:

Schedule 8--Other Acts

(17) Schedule 8 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

The A New Tax System (Goods and Services Tax) Act 1999 came into operation on 1 July 2000.

(l) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (item 19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(11) of which provides as follows:

(11) Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.

(m) The Crimes (Taxation Offences) Act 1980 was amended by Schedule 11 (item 10) and Schedule 16 (item 1) only of the A New Tax System (Tax Administration) Act 1999, subsections 2(1) and (9)(b) of which provide as follows:

(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

(9) The following provisions commence on 1 July 2000:

(b) Schedule 11 (other than item 44).

Section 1 commenced on 22 December 1999.

(n) Subsection 2(1) (item 19) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
19. Schedule 12, item 1	Immediately after the time specified in the Crimes and Other Legislation Amendment Act 1997 for the commencement of item 3 of Schedule 2 to that Act	7 April 1997

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Part I
S. 3......................................	am. No. 123, 1984; No. 47, 1985; Nos. 41 and 154, 1986; Nos. 58, 61, 140 and 145, 1987; No. 97, 1988; Nos. 20, 58 and 60, 1990; No. 92, 1992; No. 118, 1992 (as am. by No. 17, 1993); Nos. 18, 32 and 118, 1993; No. 138, 1994; No. 170, 1995; No. 43, 1996; No. 39, 1997; No. 47, 1998; Nos. 176, 178 and 179, 1999; No. 101, 2004; No. 101, 2006
S. 3A...................................	ad. No. 123, 1984
S. 4......................................	am. No. 41, 1986; No. 145, 1987; No. 60, 1990; Nos. 92 and 118, 1992; No. 176, 1999; No. 73, 2006; No. 101, 2006
Part II
Heading to Part II.................	am. No. 118, 1992
	rs. No. 101, 2006
Note to Heading to Part II.....	ad. No. 176, 1999
	am. No. 101, 2006
Heading to s. 5....................	am. No. 143, 2007
Ss. 5, 6................................	am. No. 118, 1992; No. 101, 2004; No. 101, 2006
Heading to s. 7....................	am. No. 143, 2007
S. 7......................................	am. No. 118, 1992; No. 101, 2004; No. 101, 2006
S. 8......................................	am. No. 118, 1992; No. 43, 1996; No. 101, 2004; No. 101, 2006
Heading to s. 9....................	rs. No. 101, 2004
S. 9......................................	am. No. 123, 1984; No. 76, 1986; No. 43, 1996; No. 20, 1997; No. 57, 2002; No. 101, 2004
Ss. 10-12............................	am. No. 118, 1992; No. 101, 2006
Part IIA.................................	ad. No. 118, 1992
	rep. No. 101, 2006
S. 12A.................................	ad. No. 118, 1992
	rep. No. 101, 2006
Part III...................................	rep. No. 101, 2006
S. 13....................................	am. No. 48, 1986; No. 101, 2004
	rep. No. 101, 2006
Part IV
Part IV.................................	ad. No. 41, 1986
S. 14....................................	ad. No. 41, 1986
	am. No. 48, 1986; No. 176, 1999; No. 101, 2004; No. 101, 2006
Part V
Part V..................................	ad. No. 145, 1987
S. 15....................................	ad. No. 145, 1987
	am. No. 101, 2004; No. 101, 2006
Part VI.................................	ad. No. 60, 1990
	rep. No. 101, 2006
S. 16....................................	ad. No. 60, 1990
	am. No. 101, 2004
	rep. No. 101, 2006
Part VII
Part VII.................................	ad. No. 92, 1992
S. 17....................................	ad. No. 92, 1992
	am. No. 101, 2004; No. 101, 2006
Part VIII
Part VIII................................	ad. No. 176, 1999
S. 18....................................	ad. No. 176, 1999
	am. No. 101, 2004; No. 101, 2006
Part IX
Part IX..................................	ad. No. 176, 1999
S. 19....................................	ad. No. 176, 1999
	am. No. 101, 2004; No. 101, 2006
Part X
Part X..................................	ad. No. 176, 1999
S. 20....................................	ad. No. 176, 1999
	am. No. 101, 2004; No. 101, 2006

Commonwealth Consolidated Acts

CRIMES (TAXATION OFFENCES) ACT 1980 - NOTES