This is a case study on failure to lodge approved taxation documents under the Tax Administration Act 1953 resulting in a good behaviour bond without conviction.
What is alleged to have occured?
Our client was charged with several offences over a period of several years relating to failing to lodge approved taxation documents under the Tax Administration Act 1953 (Cth). He was a director of two companies and a conviction may have resulted in his termination from these directorships. Our client had no prior court history.
What happened at court?
We represented the client at the Heidelberg Magistrates’ Court.
In submissions that occurred over two separate dates, we were able to demonstrate that the failures to comply with the Tax Act were due to significant extenuating circumstances. We further highlighted the mitigatory aspects of the offences in question. Excellent testimonial material was also tendered, emphasising our client’s good character.
What was the result?
Our client was placed on a good behaviour bond without conviction.
What is alleged to have occured?
Our client was charged with several offences over a period of several years relating to failing to lodge approved taxation documents under the Tax Administration Act 1953 (Cth). He was a director of two companies and a conviction may have resulted in his termination from these directorships. Our client had no prior court history.
What happened at court?
We represented the client at the Heidelberg Magistrates’ Court.
In submissions that occurred over two separate dates, we were able to demonstrate that the failures to comply with the Tax Act were due to significant extenuating circumstances. We further highlighted the mitigatory aspects of the offences in question. Excellent testimonial material was also tendered, emphasising our client’s good character.
What was the result?
Our client was placed on a good behaviour bond without conviction.
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
