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, when and as required under or pursuant to a taxation law to do so:
(a) to give any information or document to the Commissioner or another person; or
(aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or
(b) to lodge an instrument with the Commissioner or another person for assessment; or
(c) (Repealed by No 101 of 2006 )
(d) to notify the Commissioner or another person of a matter or thing; or
(e) to produce a book, paper, record or other document to the Commissioner or another person; or
(f) to attend before the Commissioner or another person; or
(fa) to comply with an education direction in accordance with subsection 384-15(3) in Schedule 1 ; or
(g) to apply for registration or cancellation of registration under the A New Tax System (Goods and Services Tax) Act 1999 ; or
(h) to comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000 ; or
(i) to comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997 ;
commits an offence.
An offence under subsection (1) is an offence of absolute liability.
For absolute liability , see section 6.2 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 (1B), see subsection 13.3(3) of the Criminal Code .
For the purposes of paragraphs (1)(a) and (d), a person shall not be taken to have refused or failed to furnish information to the Commissioner or another person, or to notify the Commissioner or another person of a matter or thing, merely because the person has refused or failed to quote the person ' s tax file number to the Commissioner or other person.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.