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Giving false or misleading information to tax officers

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Written by
Shaun Pascoe
Criminal Defence Lawyer

Contact Shaun Pascoe 

03 9458 3700


Tax Offences - VIC
The Law - Giving false or misleading information to tax officers

What the Law states - Giving false or misleading information to tax officers


Taxation Administration Act 1997 - SECT 57

Giving false or misleading information to tax officers

57. Giving false or misleading information to tax officers

(1) A person must not-

(a) make a statement, orally or in writing, to a tax officer; or

(b) give information, orally or in writing, to a tax officer-

that is false or misleading in a material particular.

(2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the statement or information was false or misleading in a material particular.

Maximum Penalty for the charge of Giving false or misleading information to tax officers



500 penalty units in the case of a body corporate. 100 penalty units in any other case.

What the Prosecution must prove - Giving false or misleading information to tax officers



 1. A person has intentionally given a false or misleading statement to a tax officer.

Street Names

Mislead tax office

Possible Defences - Giving false or misleading information to tax officers


Factual Dispute

Lack of intent

Which court will hear the charge of Giving false or misleading information to tax officers



 Magistrates Court
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