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 Deliberately omitting information?
Deliberately omitting information is an offence under section 58 of the Taxation Administration Act 1997 (Vic). It involves intentionally leaving out relevant information in a statement made to a tax officer, in circumstances where full and accurate disclosure is required.
Key points
- The prosecution must prove a deliberate omission or withholding from a tax officer, with knowledge of its misleading effect.
- The conduct concerns omissions in statements made to tax officers in the course of taxation administration.
- Heard in: Magistrates’ Court.
The maximum penalty for Deliberately omitting information is 1200 penalty units ($250,920 — as at 2026–27) in the case of a body corporate | 240 penalty units ($50,184 — as at 2026–27) in any other case.
Common defences may include there was no relevant omission; the omission was not deliberate; the omission did not render the statement false or misleading.
Have you or has your company been accused of Deliberately Omitting Information?
Speak with one of our expert lawyers to obtain advice on how to defend against these charges.
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 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 be found by following this link.
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?
The offence will be made out if the prosecution can prove beyond reasonable doubt that you deliberately omitted or withheld information from a tax officer, which you knew would make the statement false or misleading in some way.
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
Our lawyers have extensive experience defending white-collar crime cases. Prior to deciding whether 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 Not Guilty
If you are intending to plead not guilty to the charge, it is important to have a lawyer with significant experience in this area. We have run and won many contested hearings and know how to build an effective defence. We work with you to explore all defences available and investigate your version of events thoroughly. There can be some complexity in these cases when it comes to the assessment of whether the omission did render the statement false or misleading. Context can be everything.
Defences
- There was no relevant omission
- The omission was not deliberate
- The omission did not render the statement false or misleading
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?
- How can they prove you knew the omission would render the statement misleading?
Pleading Guilty
If you decide to plead guilty, thorough and targeted preparation is required 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, understanding your life history and advising you on other material that may be relevant to obtain. In the case of a body corporate, relevant considerations will centre around the practices and policies in place which allowed for the offending to occur and whether those vulnerabilities have been addressed. The outcome received will be dependent on the seriousness of the offending itself, the quality of the material available to tender on your behalf and the skill of the advocate and the practices of the Judicial officer. While you cannot control who the judicial officer will be, there is a lot that can be done to influence the preparation conducted in advance of the plea hearing. We appear in Court in pleas in mitigation every day, and know how to be persuasive.
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 1200 penalty units ($250,920 — as at 2026–27) in the case of a body corporate and 240 penalty units ($50,184 — as at 2026–27) in any other case.
An allegation of deliberately omitting information is heard in the Magistrates’ Court.
What Penalty Can I Expect for This Charge?
If you are found guilty of this offence, you are likely to receive a financial penalty. The fine will be greater for a company than it is for an individual. Speak with your lawyer to ascertain what the likely penalty will be in your case.
