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Obstruction of Commissioner or an Authorised Officer

Tax Offences – VIC

Welcome to the VIC Obstruction of Commissioner or an authorised officer article page. Everything you need to know about Obstruction of Commissioner or an authorised officer according to VIC law.

What the Law States according to VIC Law for Obstruction of Commissioner or an authorised officer

According to VIC Law for the charge of Obstruction of Commissioner or an authorised officer:

Taxation Administration Act 1997 – SECT 88
Obstruction of Commissioner or an authorised officer

88. Obstruction of Commissioner or an authorised officer

(1) A person must not-

(a) prevent the Commissioner or an authorised officer from exercising a function under this Division; or

(b) hinder or obstruct the Commissioner or an authorised officer in the
exercise of that function; or

(c) without reasonable excuse, refuse or fail to comply with a requirement made or to answer a question of an authorised officer asked in accordance with section 81(1) or 86.

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

(2) A person is not guilty of an offence under this section arising from the entry of an authorised officer onto premises unless the court hearing the charge is satisfied that, at the material time, the authorised officer-

(a) identified himself or herself as an authorised officer; and

(b) warned the person that a failure or refusal to comply with the requirement may constitute an offence.

The Maximum Penalty – Obstruction of Commissioner or an authorised officer

According to VIC Law for the charge of Obstruction of Commissioner or an authorised officer:

500 penalty units for a corporation
100 penalty units in any other case

What the Police must prove according to VIC Law for Obstruction of Commissioner or an authorised officer

1. The accused prevented, hindered or obstructed the Commissioner of Taxation or his or her authorised officer, or, without reasonable excuse refused or failed to comply with a requirement to provide information upon request.

2. The Commissioner or his or her authorised officer was exercising a legitimate investigatory power.

3. Any authorised officer identified themselves as such and warned the accused that their refusal or failure to comply with the requirement may be an offence.

Possible Defences under VIC Law – Obstruction of Commissioner or an authorised officer

1. Factual dispute
2. Reasonable dispute for not providing requested information

In VIC which court will hear the matter – Obstruction of Commissioner or an authorised officer

Magistrates’ Court

 

Date: 09/01/2009

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