Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 39

Actually causing detriment to another person

             (1)  A person (the first person ) commits an offence if:

                     (a)  the first person engages in conduct; and

                     (b)  the first person's conduct causes any detriment to another person (the second person ); and

                     (c)  the first person intends that his or her conduct cause detriment to the second person; and

                     (d)  the detriment is caused without the consent of the second person; and

                     (e)  the first person engages in his or her conduct because the second person or a third person:

                              (i)  gave, or may give, information when requested or required to do so under section 14 or 15; or

                             (ii)  produced, or may produce, a document when requested or required to do so under section 14 or 15; or

                            (iii)  attended, or may attend, to answer questions when requested or required to do so under section 14 or 15; or

                            (iv)  answered, or may answer, questions while attending to answer questions when requested or required to do so under section 14 or 15; or

                             (v)  is expressly or impliedly referred to in a report under section 10 or 41; or

                            (vi)  is the subject of a report under section 38.

Penalty:  Imprisonment for 6 months.

Threatening to cause detriment to another person

             (2)  A person (the first person ) commits an offence if:

                     (a)  the first person makes to another person (the second person ) a threat to cause any detriment to the second person or to a third person; and

                     (b)  the first person:

                              (i)  intends the second person to fear that the threat will be carried out; or

                             (ii)  is reckless as to causing the second person to fear that the threat will be carried out; and

                     (c)  the first person makes the threat because a person:

                              (i)  gave, or may give, information when requested or required to do so under section 14 or 15; or

                             (ii)  produced, or may produce, a document when requested or required to do so under section 14 or 15; or

                            (iii)  attended, or may attend, to answer questions when requested or required to do so under section 14 or 15; or

                            (iv)  answered, or may answer, questions while attending to answer questions when requested or required to do so under section 14 or 15; or

                             (v)  is expressly or impliedly referred to in a report under section 10 or 41; or

                            (vi)  is the subject of a report under section 38.

Penalty:  Imprisonment for 6 months.

             (3)  For the purposes of subsection (2), a threat may be:

                     (a)  express or implied; or

                     (b)  conditional or unconditional.

             (4)  In a prosecution for an offence against subsection (2), it is not necessary to prove that the person threatened actually feared that the threat would be carried out.