Taxation Administration Act 1953



Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision C - Miscellaneous  


8Y(1)   [Persons deemed liable for offences]  

Where a corporation does or omits to do an act or thing the doing or omission of which constitutes a taxation offence, a person (by whatever name called and whether or not the person is an officer of the corporation) who is concerned in, or takes part in, the management of the corporation shall be deemed to have committed the taxation offence and is punishable accordingly.

8Y(2)   [Defence]  

In a prosecution of a person for a taxation offence by virtue of subsection (1), it is a defence if the person proves that the person:

(a) did not aid, abet, counsel or procure the act or omission of the corporation concerned; and

(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission of the corporation.

Note 1:

A defendant bears a legal burden in relation to the matters in subsection (2), see section 13.4 of the Criminal Code .

Note 2:

Subsection (2) does not apply in relation to a prosecution under Part 2.4 of the Criminal Code .

8Y(3)   [Presumption of involvement in management]  

For the purposes of subsection (1), an officer of a corporation shall be presumed, unless the contrary is proved, to be concerned in, and to take part in, the management of the corporation.

8Y(4)   [ " officer " ]  

In this section, " officer " , in relation to a corporation, means:

(a) a director or secretary of the corporation;

(b) a receiver and manager of property of the corporation;

(ba) an administrator, within the meaning of the Corporations Act 2001 , of the corporation;

(bb) an administrator of a deed of company arrangement executed by the corporation under Part 5.3A of that Act;

(c) (Repealed by No 8 of 2007)

(d) a liquidator of the corporation appointed in a voluntary winding up of the corporation; or

(e) a trustee or other person administering a compromise or arrangement made between the corporation and another person or other persons.


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.