Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8L

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

                     (a)  the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and

                     (b)  the person keeps the accounts or records; and

                     (c)  the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate.

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

                     (a)  the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and

                     (b)  the person makes the record; and

                     (c)  the record does not correctly record the matter, transaction, act or operation.

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

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 (1A), 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:

                     (c)  in the case of a prosecution for an offence against subsection (1)--the accounts, accounting records or other records to which the prosecution relates did not correctly record and explain the matters, transactions, acts or operations to which they relate; or

                     (d)  in the case of a prosecution for an offence against subsection (1A)--the record to which the prosecution relates did not correctly record the matter, transaction, act or operation to which the record relates.

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