Accessibility of Records for Tax Department is in section 53 of the Taxation Administration Act 1997. It is an offence for a person to keep certain records despite being required to do so in order for the records to be easily produced for the Tax Commissioner.
Have you been accused of Accessibility of Records for Tax Department?
Have you been accused of Accessibility of Records for Tax Department?
ATO Interview
If you are contacted by an ATO officer to attend an interview, you should call us for confidential advice before going in. It is important that you have criminal law expert on your side. We walk you through the process and tell you which questions you must answer and which questions you can say ‘no comment’ to.Our lawyers can also attend the interview with you if you are worried you may say something which prejudices your case.
Pleading Not Guilty
Investigators are generally only interested in evidence that helps them secure a conviction. They have a high burden to meet and must prove the charges against you beyond reasonable doubt. You are innocent until proven guilty. Call us if you are charged with denying Accessibility of Records for Tax Department.Pleading Guilty
We understand that you must have a reason why you have committed this offence. Perhaps you made an honest mistake or were not aware of your obligations when you should have been. Our lawyers are criminal law experts and make pleas in mitigation every single day. We will present your side of the story and your personal circumstances with passion and persuasion to ensure the Court sentences you to the most appropriate option.Examples of Accessibility of Records for Tax Department
- You destroy your records of minor tax related matters from 3 years ago. The Tax Commissioner conducts an audit and you cannot produce the destroyed records.
- You have your records in a shed in boxes. You refuse to produce them when asked by the Tax Commissioner.
Defences
- You were not required to keep a record.
- You did keep a record, and the record can be easily produced for the Tax Commissioner.
Questions in cases like this
- How do they prove you had to keep a record?
- If you kept a record, how do they prove it could not be easily produced?
- If your record was lost or destroyed, did you take reasonable precautions to prevent losing the record, and was it impossible to get a substitute record?
Maximum penalty and court that deals with Accessibility of Records for Tax Department
The maximum penalty for Accessibility of Records for Tax Department (s53 of the Taxation Administration Act 1997) is 200 penalty units ($31,092) in the case of a body corporate and 40 penalty units ($6,218.40) in any other case.This is a sort of charge regularly heard in the Magistrates’ Court.
Legislation
The section that covers this offence is section 53 of the Taxation Administration Act 1997.What is the legal definition of Accessibility of Records for Tax Department?
When a person or corporation was required to keep a record but they did not keep the record in a way that was easily accessible to the Tax Commissioner.“Were you obliged to keep the records?”
