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 8WAD   POSSESSING ELECTRONIC SALES SUPPRESSION TOOLS  

8WAD(1)  
A person commits an offence if:


(a) the person is required under, or pursuant to, a taxation law to keep or make a record; and


(b) the person acquires, or has possession or control of, an electronic sales suppression tool or a right to use an electronic sales suppression tool.

Penalty: 500 penalty units.

8WAD(2)  
Subsection (1) does not apply to conduct undertaken by a person for the purpose of preventing or deterring tax evasion or enforcing a taxation law.

Note:

A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).

8WAD(3)  
An offence against subsection (1) is an offence of strict liability.

Note:

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




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