Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8C

             (1)  A person who refuses or fails, when and as required under or pursuant to a taxation law to do so:

                     (a)  to furnish an approved form or any information to the Commissioner or another person; or

                    (aa)  to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or

                     (b)  to lodge an instrument with the Commissioner or another person for assessment; or

                     (d)  to notify the Commissioner or another person of a matter or thing; or

                     (e)  to produce a book, paper, record or other document to the Commissioner or another person; or

                      (f)  to attend before the Commissioner or another person; or

                     (g)  to apply for registration or cancellation of registration under the A New Tax System (Goods and Services Tax) Act 1999 ; or

                     (h)  to comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000 ; or

                      (i)  to comply with subsection 82‑10F(4) of the Income Tax (Transitional Provisions) Act 1997 ;

is guilty of an offence.

          (1A)  An offence under subsection (1) is an offence of absolute liability.

Note:          For absolute liability , see section 6.2 of the Criminal Code .

          (1B)  Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.

Note:          A defendant bears an evidential burden in relation to the matters in subsection (1B), see subsection 13.3(3) of the Criminal Code .

             (2)  For the purposes of paragraphs (1)(a) and (d), a person shall not be taken to have refused or failed to furnish information to the Commissioner or another person, or to notify the Commissioner or another person of a matter or thing, merely because the person has refused or failed to quote the person's tax file number to the Commissioner or other person.