TAXATION ADMINISTRATION ACT 1953

PART III - PROSECUTIONS AND OFFENCES  

Division 2 - Offences  

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

SECTION 8K   FALSE OR MISLEADING STATEMENTS  

8K(1)  


A person commits an offence if:


(a) the person makes a statement to a taxation officer; and


(b) the statement is false or misleading in a material particular.

8K(1A)  
In subsection (1), absolute liability applies to the circumstance, that the statement is false or misleading in a material particular.

8K(1B)  


A person commits an offence if:


(a) the person makes a statement to a taxation officer; and


(b) the person omits any matter or thing from the statement; and


(c) the statement is misleading in a material particular because of the omission.

8K(1C)  
In subsection (1B), absolute liability applies to:


(a) the conduct, that the person omits a matter or thing; and


(b) the circumstance, that the statement is misleading in a material particular.

8K(2)  
In a prosecution of a person for an offence against subsection (1) or (1B), it is a defence if the person proves that the person:


(a) did not know; and


(b) could not reasonably be expected to have known;

that the statement to which the prosecution relates was false or misleading.

8K(2A)  


Subsection (1) or (1B) does not apply if:


(a) the statement (the original statement ) was made under section 389-5 in Schedule 1 notifying an amount under item 1 or 2 of the table in subsection 389-5(1) in that Schedule (and no other item in that table); and


(b) the original statement related to the financial year in which it was made; and


(c) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and


(d) the further statement:


(i) is in the approved form; and

(ii) if subsection 389-25(1) in that Schedule provides for a period for correcting the original statement - is made within that period; and

(iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made.

8K(3)  


For the purposes of subsection (1B), a person shall not be taken to have omitted a matter or thing from a statement made to a taxation officer merely because the person has, in making the statement, failed to quote the person's tax file number.



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