Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 50

50. Any of the following offences, namely:

   (a)  refusal or failure duly to furnish a return or any information;

   (b)  furnishing a return or information that is false in a material
        particular;

   (c)  giving an answer that is false in a material particular;

   (d)  failure to comply with a requirement, shall be deemed to have been
        committed either-

   (e)  at the place where the return or information was furnished, or should,
        in accordance with this Act, the regulations or a requirement of the
        Commissioner, have been furnished, where the answer was given, or
        where the requirement should have been complied with, as the case may
        be; or

   (f)  at the usual or last-known place of business or residence of the
        defendant, and may be charged as having been committed at either of
        those places.