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Failure to lodge documents
Failure to lodge documents
Tax Offences - VIC
The Law - Failure to lodge documents
What the Law states - Failure to lodge documents
Taxation Administration Act 1997 - SECT 59
Failure to lodge documents59. Failure to lodge documents
A person must not fail or refuse to lodge a document, statement or return that is required to be lodged by a taxation law.
Penalty: 200 penalty units in the case of a body corporate; 40 penalty units in any other case.
Maximum Penalty for the charge of Failure to lodge documents
40 - 200 penalty units
What the Prosecution must prove - Failure to lodge documents
1. The accused was required to lodge documents in accordance with a taxation law
2. The accused failed or refused to do so.
Possible Defences - Failure to lodge documents
1. Factual dispute
2. Lack of requirement to lodge documents
Which court will hear the charge of Failure to lodge documents
Magistrates' Court
