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 8WAE   INCORRECTLY KEEPING RECORDS USING ELECTRONIC SALES SUPPRESSION TOOLS  

8WAE(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 record is kept, made or altered with the use of an electronic sales suppression tool, or is prevented by the use of an electronic sales suppression tool from being kept, made or altered; and


(c) as a result of the use:


(i) the record does not correctly record and explain the matter, transaction, act or operation to which it relates; or

(ii) the person does not keep or make the record in accordance with the taxation law.

Penalty: 1,000 penalty units.

8WAE(2)  
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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