Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 38

PART VII-PENAL PROVISIONS

38. (1) A person who, without lawful excuse, refuses or fails, when required
by the Commissioner under this Act to do so-

   (a)  either to take an oath or make an affirmation;

   (b)  to furnish information to the Commissioner; or

   (c)  to attend before the Commissioner or before an officer authorized by
        the Commissioner to answer questions or produce a book, document or
        other record, is guilty of an offence punishable on conviction by a
        penalty not exceeding $2,000.

(2) A person who-

   (a)  furnishes to the Commissioner for the purposes of this Act a return
        that is, to his knowledge, false or misleading in a material
        particular;

   (b)  when attending before the Commissioner or an officer authorized by the
        Commissioner pursuant to a requirement made of him under this Act,
        gives, in relation to a question duly put to him by the Commissioner
        or officer, an answer that is, to his knowledge, false or misleading
        in a material particular; or

   (c)  furnishes to the Commissioner for the purposes of this Act any
        information that is false or misleading in a material particular, is
        guilty of an offence punishable on conviction by a penalty not
        exceeding $5,000.

(3) A court that convicts a person of an offence against sub-section (2) may,
in addition to imposing on the person a penalty provided by that sub-section,
order the person to pay to the Commissioner a sum not exceeding double the
amount of tax that would have been avoided if the return, answer or
information had been accepted as correct.