Criminal Lawyers Melbourne

White Collar Crime Topics Menu

Criminal Lawyers Melbourne

Recent Articles

Red Light Camera - Not Guilty
Case study, by VIC criminal lawyers.
Sexual Offences - Successful appeal against conviction
Case study, by VIC criminal lawyers.
Aggravated Burglary and assault charges - Good behaviour bondhrges
Case study, by VIC criminal lawyers.
Assault - Charges withdrawn
Case study, by VIC criminal lawyers.
Obtaining property by deception - Suspended Sentence
Case study, by VIC criminal lawyers.
Rape - Discharged at Committal
Case study, by VIC criminal lawyers.
Unlawful Assault - Charges Dismissed
Case study, by VIC criminal lawyers.
Criminal Lawyers Melbourne

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

Obstruction of Commissioner or an authorised officer

Criminal Lawyers Melbourne
ADLA member for - VIC

Written by
Cassie Collier
Criminal Defence Lawyer


Tax Offences - VIC
The Law - Obstruction of Commissioner or an authorised officer

What the Law states - Obstruction of Commissioner or an authorised officer


Taxation Administration Act 1997 - SECT 88

Obstruction of Commissioner or an authorised officer

88. Obstruction of Commissioner or an authorised officer

(1) A person must not-

(a) prevent the Commissioner or an authorised officer from exercising a function under this Division; or

(b) hinder or obstruct the Commissioner or an authorised officer in the
exercise of that function; or

(c) without reasonable excuse, refuse or fail to comply with a requirement made or to answer a question of an authorised officer asked in accordance with section 81(1) or 86.

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

(2) A person is not guilty of an offence under this section arising from the entry of an authorised officer onto premises unless the court hearing the charge is satisfied that, at the material time, the authorised officer-

(a) identified himself or herself as an authorised officer; and

(b) warned the person that a failure or refusal to comply with the requirement may constitute an offence.

Maximum Penalty in Victoria


500 penalty units for a corporation

100 penalty units in any other case

What the Prosecution must prove - Obstruction of Commissioner or an authorised officer - Vic


1. The accused prevented, hindered or obstructed the Commissioner of Taxation or his or her authorised officer, or, without reasonable excuse refused or failed to comply with a requirement to provide information upon request.

2. The Commissioner or his or her authorised officer was exercising a legitimate investigatory power.

3. Any authorised officer identified themselves as such and warned the accused that their refusal or failure to comply with the requirement may be an offence.

Possible Defences - Obstruction of Commissioner or an authorised officer


Factual dispute

Reasonable dispute for not providing requested information

Which court will hear the charge of Obstruction of Commissioner or an authorised officer



Magistrates Court
Article published on 09/01/2009. To check if any changes to the law please discuss with one of our lawyers.
Criminal Lawyers Melbourne
 Speak to a Lawyer Eamil us your question Book now Request a quote


Level 5/221 Queen St Melbourne, Victoria (03) 9670 5111
Broadmeadows (03) 9351 1455       Heidelberg (03) 9458 3700

Criminal Lawyers Melbourne Criminal Lawyers Melbourne