Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8D

             (1)  A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so:

                     (a)  to answer a question asked of the person; or

                     (b)  to produce a book, paper, record or other document;

is guilty of an offence.

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

Note:          For strict liability , see section 6.1 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)  A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so, either to take an oath or make an affirmation is guilty of an offence.