Fail to Comply with Requirement to Furnish Form x 2 – Good Behaviour Bond

The client instructed that he wanted to avoid a conviction for the tax-related offences. The only sentencing outcome under the commonwealth sentencing regime (the Crimes Act (Cth)), is a 19B bond (good behaviour bond).

Despite the existence of factors which would ordinarily militate against the recording of a conviction, the practice frequently adopted by the Courts for offences of this nature, is to deter others in the community from like offending, and thus record a conviction.

What is alleged to have occured?
The client was charged with 2 offences of failing to lodge tax returns for 2 separate financial years (contrary to 8C(1)(a) of the Taxation Administration Act 1953).

The circumstances as to why the tax returns were not lodged, in this case, were unusual and in both instances there was nil tax payable on the return.

What happened at court?
We represented the client at the Heidelberg Magistrates’ Court.

The Court accepted the contention that the client had made attempts to rectify his tax situation and there was argument as to whether he had been properly notified before the service of the final notice.

The client had excellent work history, and no relevant priors for taxation offences.

What was the result?
The presiding Magistrate imposed, without conviction a good behaviour bond.
DISCLAIMER: This is a real case study of an actual case from our files. Details pertaining to the client have been changed to protect their privacy. The sentence imposed and the charge have not been altered. These case studies are published to demonstrate real outcomes and give an indication of possible tariffs in Court. We do not guarantee a similar case on these charges will get the same result. Please note that we post results at our discretion, therefore while many case studies are average results, others are notable for their exceptional outcomes. PUBLISHED 25/02/2013