Deliberately omitting information

In Victoria, Deliberately Omitting Information is found in section 58 of the Taxation Administration Act 1997. It is a criminal offence that is committed by a person who made a statement to a tax officer and deliberately omitted any matter or thing which, if provided, would’ve rendered the statement false or misleading to the tax officer’s knowledge.

Have you been accused of Deliberately Omitting Information? You should get in touch with us to speak with one of our lawyers to give yourself the best chance of getting a great outcome.

Interview
The investigating officers will likely have already gathered a significant amount of evidence prior to interview for the offence of Deliberately Omitting Information. It is important to seek expert legal advice prior to the interview so that you can discuss with a lawyer how to navigate the interview process, what type of questions to expect and how to manage questions when investigating officers ask them.

It is also important to get on the “front foot” to defend these sorts of matters and retrieve documents which may assist you in court later on.

The offence of Deliberately Omitting Information carries significant financial penalties. You should contact us to obtain legal advice prior to the interview.

Pleading Not Guilty
Our lawyers have extensive experience defending white collar crime cases. Prior to deciding whether or not to contest a charge of Deliberately Omitting Information, you should seek advice from one of our lawyers. Cases of this nature will typically involve reviewing a large amount of evidence which should be considered by an expert prior to you deciding how you will proceed with your case.

Pleading Guilty
If you decide to plead guilty, you should engage one of our lawyers to prepare the plea to ensure you get the best possible result. Preparing the plea will involve considering how to explain the offending to the Court, gathering character evidence, referring you to offence-specific courses where relevant and preparing plea submissions.

Pleading guilty to the offence of Deliberately Omitting Information can result in significant financial penalties. Engaging a lawyer for your plea will help reduce the quantum of any penalty imposed.

Examples of 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
Defences
  • 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
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
  • 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 can you be sentenced to for this charge?
If you are found guilty of this offence you are likely to face a fine. The fine will be greater for a company than it is for an individual.

Legislation
The section that covers this offence is section 58 of the Taxation Administration Act 1997.

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?”