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Deliberately omitting information
Deliberately omitting information
What the Law states - Deliberately omitting information
Taxation Administration Act 1997 - SECT 58
Deliberately omitting information58. Deliberately omitting information
A person must not omit from a statement made to a tax officer any matter or thing without which the statement is, to the person's knowledge, false or misleading in a material particular. Penalty: 500 penalty units in the case of a body corporate; 100 penalty units in any other case.
Maximum Penalty for the charge of Deliberately omitting information
100 penalty units
500 penalty units- in the case of a body corproate
What the Prosecution must prove - Deliberately omitting information
1. That the accused omitted information from a statement made to a tax officer
2. That the statement was knowingly false or misleading
3. The misleading statement was in a material particular
Possible Defences - Deliberately omitting information
1. Knowlegde
2. Intention
3. Factual dispute
Which court will hear the charge of Deliberately omitting information
Magistrates Court
