TAXATION ADMINISTRATION ACT 1953
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so:
(a) to answer a question asked of the person; or
(b) to produce a book, paper, record or other document;
commits an offence.
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 (1B), see subsection 13.3(3) of the Criminal Code .
A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so, either to take an oath or make an affirmation commits an offence.
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