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 8D   FAILURE TO ANSWER QUESTIONS WHEN ATTENDING BEFORE THE COMMISSIONER ETC.  

8D(1)  

A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so:

(a) to answer a question asked of the person; or

(b) to produce a book, paper, record or other document;

commits an offence.

8D(1A)  
An offence under subsection (1) is an offence of strict liability.

Note:

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

8D(1B)  
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 (1B), see subsection 13.3(3) of the Criminal Code .

8D(2)  

A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so, either to take an oath or make an affirmation commits an offence.