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Recent Case Studies
Willfully destroying records
Willfully destroying records
ADLA member for - VIC
Written by
Josh Taaffe
Criminal Defence Lawyer
Tax Offences - VIC
The Law - Willfully destroying records
What the Law states - Willfully destroying records
Taxation Administration Act 1997 - SECT 56
Wilfully destroying records
56. Wilfully destroying records
A person must not wilfully damage or destroy a record required to be kept by a taxation law. Penalty: 500 penalty units in the case of a body corporate;
100 penalty units in any other case.
Maximum Penalty in Victoria
100 - 500 penalty units
What the Prosecution must prove - Willfully destroying records - Vic
1. That the accused destroyed records.
2. The accused did so wilfully.
3. The records were required to be kept by a taxation law.
Possible Defences - Willfully destroying records
1. Factual Dispute
2. Accident
3. Mistake
Which court will hear the charge of Willfully destroying records
Magistrates' Court
Article published on 09/01/2009. To check if any changes to the law please discuss with one of our lawyers.
