Tax Offences – VIC

Welcome to the VIC Accessibility of records for tax department article page. Everything you need to know about Accessibility of records for tax department according to VIC law.

What the Law States according to VIC Law for Accessibility of records for tax department

According to VIC Law for the charge of Accessibility of records for tax department:

Taxation Administration Act 1997 – SECT 53
Accessibility

53. Accessibility

A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Commissioner if the Commissioner requires its production.

The Maximum Penalty – Accessibility of records for tax department

According to VIC Law for the charge of Accessibility of records for tax department:

200 penalty units in the case of a body corporate; 40 penalty units in any other case

What the Police must prove according to VIC Law for Accessibility of records for tax department

1. Required to keep a record
2. Did so in a way that it could not be easily produced

Possible Defences under VIC Law – Accessibility of records for tax department

1. Factual dispute
2. No legal requirement to keep record
3. Necessity

In VIC which court will hear the matter – Accessibility of records for tax department

Magistrates’ Court

 

Date: 01/09/2009