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 Failing to Keep Additional Records for Taxation?
This offence under Section 51 of Taxation Administration Act 1997 concerns non-compliance with a lawful requirement to keep extra taxation records after a written notice has been issued by the Commissioner.
Key points
- What must be proved: A written notice required additional records to be kept and the requirement was not complied with.
- Type of conduct: Failing to keep, or cause to be kept, specified additional taxation records.
- Where the charge is heard: Magistrates’ Court.
The maximum penalty for Failing to Keep Additional Records for Taxation is 500 penalty units ($104,550.00 — as at 2026–27) for a body corporate or 100 penalty units ($20,910.00 — as at 2026–27) in any other case.
Common defences may include no valid written notice, the records were kept, records were lost despite reasonable precautions and could not be replaced, or it was not possible to keep the record.
Have you been accused of Failing to Keep Additional Records for Taxation?
Interview
It is in your best interests to speak with a lawyer who specialises in this area prior to attending the interview. It is important to know how to conduct yourself to ensure your rights are preserved from the outset. It is important to understand the purpose of the interview and the investigative techniques the prosecuting agency is likely to utilise. They are trained in interrogations and will be looking for opportunities to find evidence in support of their case against you. 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.
Pre-Charge Investigation
As defence lawyers, our first aim is to see if there is a way to stop a case before a person is charged by the police or Agency. Once you have been interviewed or become aware that you are being investigated, advice should be obtained to see if it can be stopped before it progresses to charges. More information relating to pre-charge work can found by following this link.
Legislation
The section that covers this offence is section 51 of the Taxation Administration Act 1997.
To what records does this offence apply?
This offence applies whenever the Commissioner gives you a written notice telling you to keep certain records.
Elements of the Offence
The following are the elements of the offence of Failing to Keep Additional Records for Taxation that must be proven by the prosecution, beyond reasonable doubt:
- The accused was required by a taxation law to keep a record or to cause a record to be kept.
- The accused was given a written notice by the Commissioner requiring them to keep, or to cause to be kept, additional records specified in the notice.
- The accused did not comply with the notice.
Examples of Failing to Keep Additional Records for Taxation
- The Tax Commissioner gives you written notice that you must keep specific records for tax purposes, and you don’t keep the records. The Tax Commissioner later asks for those records, and you don’t have them.
- The Tax Commissioner gives you written notice to keep certain records. You keep the records, but then soon dispose of them because you need more storage space.
Pleading Not Guilty
Not every allegation is true, and charges are often laid against innocent parties. As part of the preparation process, our lawyers will work with you to fully investigate what defences apply to you, your version of events, and to effectively build a defence. We have run and won many contested hearings and know what is required to undermine the prosecution case. Our lawyers are experts in this field and have the expertise that will ensure you the best chance of successfully defending the charges levelled against you.
Defences
- The Tax Commissioner did not give written notice asking for records to be kept.
- You kept the required records.
- You lost the records, but you took reasonable precautions to prevent losing the records, and it was impossible to get substitute records.
- It was not possible for the record to be kept.
There are other possible defences depending on the circumstances surrounding the alleged offending. Each matter is unique and requires an individual approach and strategy.
Pleading Guilty
If you decide to enter a plea of guilty to a charge of this nature, it will be important for your lawyer to properly convey the context and circumstances of the offending to the Court. The penalty imposed will primarily depend on the seriousness of the offending itself, the context to the offending, matters personal to you, the quality of the material available to tender on your behalf and the skill of your lawyer. The judicial officer also has a real bearing on the outcome of the matter. We prepare our matters to be persuasive, even to the toughest bench.
Which Court Will the Case Be Heard in?
This is a charge regularly heard in the Magistrates’ Court.
Maximum Penalty for Section 51 of the Taxation Administration Act 1997
The maximum penalty for this offence is 500 penalty units ($104,550.00 — as at 2026–27) for bodies corporate and 100 penalty units ($20,910.00 — as at 2026–27) in any other case (such as for an individual).
Sentencing
A first offence for Failing to Keep Additional Records for Taxation will often result in a moderate fine. Speak with your lawyer to ascertain the likely penalty in your case.
