TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
You commit an offence if:
(a) you are given a direction under subsection 265-90(1) ; and
(b) the liability to pay the amount set out in the direction is not discharged (whether by you or by another entity) before the end of the period specified in the direction under paragraph 265-90(3)(c) .
Penalty: 50 penalty units or imprisonment for 12 months, or both.265-95(2)
An offence against subsection (1) is an offence of strict liability.
For strict liability, see section 6.1 of the Criminal Code .265-95(3)
Subsection (1) does not apply if both of the following apply:
(a) you took all reasonable steps to comply with the direction before the end of the period specified in the direction under paragraph 265-90(3)(c) ;
(b) you took all reasonable steps to ensure that the liability was discharged before the direction was given.
A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .