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 6 August 2026.
What is the offence of Failure to Answer Questions When Attending Before the Commissioner?
This offence applies when a person attends before the Commissioner for Taxation (or another authorised person) under taxation law and does not comply with a legal requirement made during that attendance. The offence is created by section 8D of the Taxation Administration Act 1953.
Key points
- Legal requirement: A question, document request, or oath/affirmation must be lawfully required under taxation law.
- Non-compliance: The offence concerns refusing or failing to answer, produce, or swear/affirm as required.
- Court: Magistrates’ Court.
The maximum penalty for Failure to Answer Questions When Attending Before the Commissioner is a fine of up to 20 penalty units ($4,182.00 — as at 2026–27) for a first offence, up to 40 penalty units ($8,364.00 — as at 2026–27) for a subsequent offence, or up to 50 penalty units ($10,455.00 — as at 2026–27) or 12 months’ imprisonment (or both) for two or more prior relevant offences.
Common defences may include incapacity to comply; absence of a lawful requirement under taxation law; not attending pursuant to taxation law; or no refusal or failure as alleged.
Have you been accused of Failure to Answer Questions When Attending Before the Commissioner?
Interview
If you are alleged to have failed to answer questions at a hearing before the Commissioner, you will be required to participate in an interview. Having been present at the hearing, you will hopefully be well placed to advise your lawyer what the anticipated basis of the allegation is, so that you can get some targeted advice about how to participate in the interview. It is important to ensure that your rights and case strategy are preserved from the earliest opportunity. Our firm of lawyers are experienced in attending interviews and can offer you advice and support during the course of the interview.
Pre-Charge
As defence lawyers, we always look for opportunities to stop a case before charges are initiated. We invite you to sit with a lawyer from Doogue + George to outline what is known about the case, and what possible lines of defence may be available. It may be in your interests to take a proactive approach to the case, as opposed to waiting to start your defence once the charges are laid. For more information on pre-charge opportunities, follow this link.
Legislation
The section that covers this offence is section 8D of the Taxation Administration Act 1953.
Elements of the Offence
For you to be found guilty of this offence, the prosecution must prove the following elements beyond reasonable doubt:
Element 1: You attended before the Commissioner or another person pursuant to taxation law
The prosecution must establish that the accused attended before the Commissioner for Taxation or another person pursuant to taxation law.
- Other people pursuant to taxation law could include the Deputy Commissioner of Taxation, a Second Commissioner of Taxation, or any other authority pursuant to taxation law.1
- ‘Taxation law’ means any legislation or part thereof of which the Commissioner of Taxation has the general administration, any legislative instruments made under such legislation, or the Tax Agent Services Act 2009 or regulations made under that Act.2
Element 2: You refused or failed, when and as required pursuant to a taxation law to do so
- to answer a question asked of you; or
- to produce a book, paper or other document; or
- either to take an oath or make an affirmation
Can they prove that the question asked was pursuant to a taxation law?
Subsections (a) and (b) are ‘strict liability’ offences. This means that if you did any of these things, you will be guilty of this offence regardless of your mental state. This relates to your state of knowledge and your intention.
Examples of Failure to Answer Questions When Attending Before the Commissioner
- Someone is a witness in a taxation law matter and refuses to answer a question asked of them.
- Someone is the accused in a taxation law matter and fails to produce a relevant document upon request.
Pleading Not Guilty
You may decide to plead not guilty to a charge of Failing to Answer Questions When Attending Before the Commissioner because you factually disagree with the allegation. Pleading not guilty requires careful and thorough analysis of the evidence in the case and the version of events raised by your instructions. We have run and won many contested matters and know what is required to formulate a strong defence. We have experienced lawyers who have dedicated their careers to representing people on pleas of not guilty, with great success.
Defences
There are defences which are available, despite there being strict liability elements. For example, it is a defence if you were incapable of complying with the request.
If you wish to raise this defence, you bear the onus of proving it on the balance of probabilities. This is a lower standard of proof than ‘beyond reasonable doubt’ and is commonly referred to as meaning ‘more likely than not’.
Other defences include that:
- You did not appear before the Commissioner or another person pursuant to a taxation law;
- You were not required by taxation law to answer a question; produce a book, paper or another document; or either to take an oath or make an affirmation;
- The accused did not refuse or fail to answer a question; produce a book, paper or another document; or either to take an oath or make an affirmation.
Available defences to this charge will depend on the circumstances of your case. Each case is different and turns on its own facts. It is important to thoroughly assess the facts in your case.
Questions in Cases Like This
- Which questions are you obliged to answer?
- What documents are you obliged to provide?
- Is there a good reason why you did not answer a question or provide a document?
Pleading Guilty
The aim of the plea hearing is to minimize the penalty you receive for Failure to Answer Questions When Attending Before the Commissioner. This is achieved through early and detailed preparation, and careful thought about what submissions to make. The Court will want to hear about the circumstances that led to the offending, your personal circumstances both past and present and any other factors that might reduce the penalty being considered.
Which Court Will the Case Be Heard in?
Failure to Answer Questions When Attending Before the Commissioner is a charge typically heard in the Magistrates’ Court.
Maximum Penalty for Section 8D of the Taxation Administration Act 1953
Section 8D of the Taxation Administration Act 1953 sets out the maximum penalties applicable to this offence. It provides that for a first offence, on conviction, the maximum penalty is a fine not exceeding 20 penalty units ($4,182.00 — as at 2026–27). Where a person has been convicted of a relevant offence, the maximum penalty is a fine not exceeding 40 penalty units ($8,364.00 — as at 2026–27). Where there are two or more relevant prior offences, the maximum penalty is a fine not exceeding 50 penalty units ($10,455.00 — as at 2026–27) or imprisonment for a period not exceeding 12 months, or both.
What Penalty Can You Expect to Receive for This Offence?
You will most likely receive a financial penalty for this offence. The value of the fine will depend on the circumstances of the case and your financial resources. Speak with your lawyer to determine the range of penalties expected to be received in your case.
Other Important Resources
- Taxation Administration Act 1953: Failure to Answer Questions When Attending Before the Commissioner, etc. (p. 43)
