Other (inc. Computer Offences) – VIC

Welcome to the VIC Additional records for taxation article page. Everything you need to know about Additional records for taxation according to VIC law.

What the Law States according to VIC Law for Additional records for taxation

According to VIC Law for the charge of Additional records for taxation,

Taxation Administration Act 1997 – SECT 51
Additional records

51. Additional records

(1) The Commissioner, by written notice given to a person who is required by a taxation law to keep a record or cause a record to be kept, may require the person to keep, or cause to be kept, additional records specified in the notice.

(2) A person must comply with a notice under subsection (1).

The Maximum Penalty – Additional records for taxation

According to VIC Law for the charge of Additional records for taxation,

500 penalty units in the case of a body corporate;
100 penalty units in any other case.

What the Police must prove according to VIC Law for Additional records for taxation

1. Written notice to keep records
2. Requirement to keep records
3. Request for addtional records to be kept
4. Failure to do so

Possible Defences under VIC Law – Additional records for taxation

1. Factual dispute
2. No requirement to keep records
3. No notice received
4. Necessity

In VIC which court will hear the matter – Additional records for taxation

Magistrates’ Court

 

Date: 09/01/2009