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Accessibility of records for tax department
Accessibility of records for tax department
ADLA member for - VIC
Written by
Bill Doogue
Criminal Defence Lawyer
Tax Offences - VIC
The Law - Accessibility of records for tax department
What the Law states - Accessibility of records for tax department
Taxation Administration Act 1997 - SECT 53
Accessibility53. Accessibility
A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Commissioner if the Commissioner requires its production.
Maximum Penalty in Victoria
200 penalty units in the case of a body corporate;
40 penalty units in any other case.
What the Prosecution must prove - Accessibility of records for tax department - Vic
1. Required to keep a record
2. Did so in a way that it could not be easily produced
Possible Defences - Accessibility of records for tax department
Factual dispute
No legal requirement to keep record
Necessity
Which court will hear the charge of Accessibility of records for tax department
Magistrates Court
Article published on 01/09/2009. To check if any changes to the law please discuss with one of our lawyers.
