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Inclusion of false or misleading information in records
Inclusion of false or misleading information in records
Tax Offences - VIC
The Law - Inclusion of false or misleading information in records
What the Law states - Inclusion of false or misleading information in records
Taxation Administration Act 1997 - SECT 52
Inclusion of false or misleading information in records52. Inclusion of false or misleading information in records
(1) A person must not-
(a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or
(b) include in a record required to be made or kept by a taxation law matter 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 matter was false or misleading in a material particular.
Maximum Penalty for the charge of Inclusion of false or misleading information in records
Penalty: 500 penalty units in the case of a body corporate;
100 penalty units in any other case.
What the Prosecution must prove - Inclusion of false or misleading information in records
1. A document is required to be be kept under Tax law.
2. A person includes false or misleading information in that document.
Possible Defences - Inclusion of false or misleading information in records
Lack of intent.
No requirement to keep the document.
Factual dispute.
Which court will hear the charge of Inclusion of false or misleading information in records
Magistrates Court
