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 B - Offences relating to statements, records and certain other Acts  

SECTION 8T   8T   INCORRECTLY KEEPING RECORDS WITH INTENTION OF DECEIVING OR MISLEADING ETC.  


A person who:


(a) keeps any accounts, accounting records or other records in such a way that they:


(i) do not correctly record and explain the matters, transactions, acts or operations to which they relate; or

(ii) are (whether in whole or in part) illegible, indecipherable, incapable of identification or, if they are kept in the form of a data processing device, incapable of being used to reproduce information;


(b) makes a record of any matter, transaction, act or operation in such a way that it does not correctly record the matter, transaction, act or operation;


(c) engages in conduct that results in the alteration, defacing, mutilation, falsification, damage, removal, concealing or destruction of any accounts, accounting records or other records (whether in whole or in part); or


(d) does or omits to do any other act or thing to any accounts, accounting records or other records;

with any of the following intentions, namely:


(e) deceiving or misleading the Commissioner or a particular taxation officer;


(f) hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence);


(g) hindering or obstructing the investigation of a taxation offence;


(h) hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or


(j) defeating the purposes of a taxation law;

(whether or not the person had any other intention) commits an offence.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.