Taxation Administration Act 1953
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
A person who refuses or fails to comply with an order under subsection 8G(1) commits an offence punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.
An offence under subsection (1) is an offence of strict liability.
For strict liability , see section 6.1 of the Criminal Code .
Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.
A defendant bears an evidential burden in relation to the matters in subsection (3), see subsection 13.3(3) of the Criminal Code .