White Collar Crime Topics Menu
Doogue & O'Brien Testimonials
"I don't think I could have coped if I lost my trial. The preparation you put in was amazing."
Gary F
"I was proud that we stood up and fought the charges. I would have lost everything if I had been found guilty."
Peter L
"Your compassion during my time of need was outstanding. Many thanks."
Cameron A
"Lots of people kept telling me I should plead guilty except for your firm. You were right."
Lee W
"Everyone was judging me except for you. That support really helped me get through a terrible time."
John A
Additional records for taxation
Additional records for taxation
Other (inc. Computer Offences) - VIC
The Law - Additional records for taxation
What the Law states - Additional records for taxation
Taxation Administration Act 1997 - SECT 51
Additional records51. Additional records
(1) The Commissioner, by written notice given to a person who is required by a taxation law to keep a record or cause a record to be kept, may require the person to keep, or cause to be kept, additional records specified in the notice.
(2) A person must comply with a notice under subsection (1).
Maximum Penalty in Victoria
500 penalty units in the case of a body corporate;
100 penalty units in any other case.
What the Prosecution must prove - Additional records for taxation - Vic
1. Written notice to keep records
2. Requirement to keep records
3. Request for addtional records to be kept
4. Failure to do so
Possible Defences - Additional records for taxation
Factual dispute
No requirement to keep records
No notice received
Necessity
Which court will hear the charge of Additional records for taxation
Magistrates Court
Article published on 01/09/2009. To check if any changes to the law please discuss with one of our lawyers.
