Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision A - Failure to comply with taxation requirements  

SECTION 8H   PENALTY FOR FAILURE TO COMPLY WITH ORDER TO COMPLY  

8H(1)    

A person who refuses or fails to comply with an order under subsection 8G(1) commits an offence punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

8H(2)    

An offence under subsection (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .

8H(3)    
Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (3), see subsection 13.3(3) of the Criminal Code .