TAXATION ADMINISTRATION ACT 1953 - SECT 8C Failure to comply with requirements under taxation law

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 give any information or document 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

  (fa)   to comply with a superannuation guarantee education direction in accordance with subsection   384 - 17(1) in Schedule   1; 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 ;

commits 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.