Deliberately omitting information

– section 58 of the Taxation Administration Act 1997

When you don’t tell a tax officer something that is important or relevant to your tax statement.

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

What are some of the possible defences to a Deliberately Omitting Information charge?

• 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 this offence 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.
 

“Did you forget to tell the tax officer something?”

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.

Legislation

The section that covers this offence is section 58 of the Taxation Administration Act 1997.¹
 

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.

Other Important Resources

• Australian Tax Office: Missing Information and Discrepancies

[1] Taxation Administration Act 1997 – Section 58