Tax Offences – VIC

Welcome to the VIC Failure to lodge documents article page. Everything you need to know about Failure to lodge documents according to VIC law.

What the Law States according to VIC Law for Failure to lodge documents

According to VIC Law for the charge of Failure to lodge documents,

Taxation Administration Act 1997 – SECT 59
Failure to lodge documents

59. Failure to lodge documents

A person must not fail or refuse to lodge a document, statement or return that is required to be lodged by a taxation law.

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

The Maximum Penalty – Failure to lodge documents

According to VIC Law for the charge of Failure to lodge documents, 40 – 200 penalty units.

What the Police must prove according to VIC Law for Failure to lodge documents

1. The accused was required to lodge documents in accordance with a taxation law
2. The accused failed or refused to do so.

Possible Defences under VIC Law – Failure to lodge documents

1. Factual dispute
2. Lack of requirement to lodge documents

In VIC which court will hear the matter – Failure to lodge documents

Magistrates’ Court

 

Date: 09/01/2009