Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8K

             (1)  A person is guilty of an offence if:

                     (a)  the person makes a statement to a taxation officer; and

                     (b)  the statement is false or misleading in a material particular.

          (1A)  In subsection (1), absolute liability applies to the circumstance, that the statement is false or misleading in a material particular.

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

          (1B)  A person is guilty of an offence if:

                     (a)  the person makes a statement to a taxation officer; and

                     (b)  the person omits any matter or thing from the statement; and

                     (c)  the statement is misleading in a material particular because of the omission.

          (1C)  In subsection (1B), absolute liability applies to:

                     (a)  the conduct, that the person omits a matter or thing; and

                     (b)  the circumstance, that the statement is misleading in a material particular.

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

             (2)  In a prosecution of a person for an offence against subsection (1) or (1B), it is a defence if the person proves that the person:

                     (a)  did not know; and

                     (b)  could not reasonably be expected to have known;

that the statement to which the prosecution relates was false or misleading.

Note:          The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code .

             (3)  For the purposes of subsection (1B), a person shall not be taken to have omitted a matter or thing from a statement made to a taxation officer merely because the person has, in making the statement, failed to quote the person's tax file number.