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Inclusion of False or Misleading Information in Records

Tax Offences – VIC

Welcome to the VIC Inclusion of false or misleading information in records article page. Everything you need to know about Inclusion of false or misleading information in records according to VIC law.

What the Law States according to VIC Law for Inclusion of false or misleading information in records

According to VIC Law for the charge of Inclusion of false or misleading information in records,

Taxation Administration Act 1997 – SECT 52
Inclusion of false or misleading information in records

52. Inclusion of false or misleading information in records

(1) A person must not-

(a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or

(b) include in a record required to be made or kept by a taxation law matter that is false or misleading in a material particular.

(2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the matter was false or misleading in a material particular.

The Maximum Penalty – Inclusion of false or misleading information in records

According to VIC Law for the charge of Inclusion of false or misleading information in records:

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 Inclusion of false or misleading information in records

1. A document is required to be be kept under Tax law.
2. A person includes false or misleading information in that document.

Possible Defences under VIC Law – Inclusion of false or misleading information in records

1. Lack of intent
2. No requirement to keep the document
3. Factual dispute

In VIC which court will hear the matter – Inclusion of false or misleading information in records

Magistrates’ Court

 

Date: 09/01/2009

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