Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 8   Miscellaneous amendments

Part 2   Other amendments of taxation laws

Fringe Benefits Tax Assessment Act 1986

25   At the end of section 132


(6) An offence under this section is an offence of strict liability.

Note 1: For strict liability, see section 6.1 of the Criminal Code.

Note 2: There is an administrative penalty if you do not keep or retain records as required by this section: see section 288-25 in Schedule 1 to the Taxation Administration Act 1953.

Note 3: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.