Commonwealth Offences – Federal

The Law – Failure To Comply With Requirements Under Taxation Law

What the Law states

Sections 8C of the Commonwealth Criminal Code states:

(1) A person who refuses or fails, when and as required under or pursuant to a taxation law to do so:

(a) to furnish an approved form or any information to the Commissioner or another person; or

(aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or

(b) to lodge an instrument with the Commissioner or another person for assessment; or

(c) ***************************************

(d) To notify the Commissioner or another person of a matter or thing; or

(e) To produce a book, paper, record or other document to the Commissioner or another person; or

(f) To attend before the Commissioner or another person; or

(g) To apply for registration or cancellation of registration under the A new Tax system (Goods and Services Tax) Act 1999; or

(h) To comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or

(i) To comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997;

is guilty of an offence.

(2) For the purposes of paragraphs (1)(a) and (d), a person shall not be taken to have refuse or failed to furnish information to the Commissioner or another person, or notify the Commissioner or another person of a matter or thing, merely because the person has refused or failed to quote the person’s tax file number to the Commissioner or other person.

Maximum Penalty – Failure To Comply With Requirements Under Taxation Law

The Maximum penalty for the offence of Failure to comply with Requirements Under Taxation Law is a fine not exceeding $2000.00.

Where a person is convicted of an offence against subsection 8C or subsection 8D(1) or (2) (Failure to answer questions when attending before the Commissioner); and the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence; the penalty that court may impose in respect of the first mentioned offence is a fine not exceeding $4000.00.

What the Police must prove – Failure To Comply With Requirements Under Taxation Law

In order for the Police to prove their case at Court, they must prove each of the following matters beyond a reasonable doubt.

1. The accused refused or failed, when and as required under or pursuant to a taxation law to do so:

(a) to furnish an approved form or any information to the Commissioner or another person; or

(aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or

(b) to lodge an instrument with the Commissioner or another person for assessment; or

(c) ***************************************

(d) To notify the Commissioner or another person of a matter or thing; or

(e) To produce a book, paper, record or other document to the Commissioner or another person; or

(f) To attend before the Commissioner or another person; or

(g) To apply for registration or cancellation of registration under the A new Tax system (Goods and Services Tax) Act 1999; or

(h) To comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or

(i) To comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997

Possible Defences

Possible defences to this offence include but are not limited to:

1. The accused did not refuse or fail, when and as required under or pursuant to a taxation law to do so:

(a) to furnish an approved form or any information to the Commissioner or another person; or

(aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or

(b) to lodge an instrument with the Commissioner or another person for assessment; or

(c) ***************************************

(d) To notify the Commissioner or another person of a matter or thing; or

(e) To produce a book, paper, record or other document to the Commissioner or another person; or

(f) To attend before the Commissioner or another person; or

(g) To apply for registration or cancellation of registration under the A new Tax system (Goods and Services Tax) Act 1999; or

(h) To comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or

(i) To comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997;

Which court will hear the matter

This matter is a Commonwealth Offence which means that it is dealt with in the Magistrates’ Court.