Author: Bill Doogue
Practice area: Tax Offences
Bill is a founding Director of Doogue + George, ranked by Doyle's Guide as a Preeminent Criminal Defence Lawyer in Victoria (2026) and an LIV Accredited Criminal Law Specialist since 1998 with over 30 years of experience in complex criminal and corporate matters. His depth of experience in this area means clients receive accurate, considered advice.
View full profile →Bill authored this content and last revised it for accuracy on 5th August 2026.
What is the offence of Accessibility of Records for Tax Department?
Accessibility of Records for Tax Department is an offence under section 53 of the Taxation Administration Act 1997. Where a person or corporation is required by a taxation law to keep a record, it must be kept so it can be readily produced to the Commissioner if required.
Key points
- What must be proved: a required record was not kept so it could be readily produced to the Commissioner when required
- Type of conduct: failing to keep taxation records accessible for production to the Tax Commissioner
- Usual court level: Magistrates’ Court
The maximum penalty for Accessibility of Records for Tax Department is 200 penalty units ($41,820) in the case of a body corporate and 40 penalty units ($8,364) in any other case as of 2026-2027.
Common defences may include not required to keep a record; the record was kept and can be easily produced to the Tax Commissioner.
Have you been accused of an offence relating to 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 attending. It is important that you have an expert defence lawyer on your side. We walk you through the process and advise you which questions you must answer, as there are some types of ATO interviews at which it is an offence not to comply and provide answers. There are some privileges which apply and can be called upon depending on the circumstances.
Our lawyers can also attend the interview with you to ensure that your rights are protected throughout the course of the interview.
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?
Where a person or corporation is required by a taxation law to keep a record, it must be kept so that it is able to be readily produced to the Commissioner, if the Commissioner required its production.
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 retained documents that related to business expenditure; however, they were stored in a location where you cannot access them easily. The Commissioner conducted an audit, and you were not able to produce the documents on account of where they were located.
Pleading Not Guilty
There are always two sides to a story, and we understand that the prosecution will present evidence that is supportive of their case. They have a high burden to meet and must prove the charges against you beyond reasonable doubt. You are innocent until proven guilty. We have run and won many contested hearings and know what is required to build a strong defence. We will work with you to understand your version of events.
Defences
Possible defence arguments can include that:
- You were not required to keep a record.
- You did keep a record, and the record can be easily produced for the Tax Commissioner.
There are other possible defences, depending on the circumstances surrounding the alleged offending. Each matter is unique and requires an individual approach and strategy.
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?
Pleading Guilty
We understand that nothing happens in a vacuum, and often there is an important context and explanation that underpins offending of this nature. Perhaps you made an honest mistake or were not aware of your obligations when you should have been. Our lawyers are highly skilled at presenting pleas in mitigation. We appear in the Magistrates’ Court on a daily basis and 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.
Maximum Penalty and Court That Deals With Accessibility of Records for Tax Department
The maximum penalty for breaching the requirement to keep records accessible is 200 penalty units ($41,820) in the case of a body corporate and 40 penalty units ($8,364) in any other case as of 2026-2027.
This is a charge regularly heard in the Magistrates’ Court.
What Can You Be Sentenced to for This Charge?
Your first offence for this charge will likely lead to a moderate fine.
Speak to your lawyer from Doogue + George to see what range of penalties might be available in your matter, including whether submissions can be made to avoid the recording of a conviction.
