Deliberately omitting information
- A man doesn’t tell the tax officer that he has a foreign bank account
- A woman doesn’t tell the tax officer that she owns various businesses
- You did not fail to tell the tax officer anything
- You did not know about the thing that you were supposed to tell the tax officer
Questions in cases like this
- What do you have to tell the tax officer?
- How can they prove you had an obligation to tell the tax officer something?
Maximum penalty and court that deals with this charge
The maximum penalty for the offence of Deliberately Omitting Information (s58 of the Taxation Administration Act 1997) is 500 penalty units in the case of a body corporate and 100 penalty units in any other case.
Deliberately omitting information is the sort of charge regularly heard in the Magistrates’ Court.
What is the legal definition of Deliberately Omitting Information ?Failing to disclose information made to a tax officer. Without that information the statement was false or misleading.
“Did you forget to tell the tax officer something?”