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 BAA - Offences relating to electronic sales suppression tools  

SECTION 8WAB   8WAB   INTERPRETATION  


In this Subdivision:

electronic sales suppression tool
means a device, software program or other thing, a part of any such thing, or a combination of any such things or parts, that meets the following conditions:


(a) it is capable of falsifying, manipulating, hiding, obfuscating, destroying, or preventing the creation of, a record that:


(i) an entity is required by a taxation law to keep or make; and

(ii) is, or would be, created by a system that is or includes an electronic point of sale system;


(b) a reasonable person would conclude that one of its principal functions is to falsify, manipulate, hide, obfuscate, destroy, or prevent the creation of, such records.

right to use
includes right to possess.

supply
has the meaning given by section 9-10 of the A New Tax System (Goods and Services Tax) Act 1999.




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