White Collar Crime Topics Menu
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
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 officer88. 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
