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 Comply with Requirements Under Taxation Law?
This offence applies where a person does not comply with a formal requirement imposed under Commonwealth taxation law. It covers failures to provide information, documents, records or notifications, or to comply with required procedures, when lawfully required to do so by the Commissioner of Taxation.
Key points
- Legislation – Section 8C of the Taxation Administration Act 1953.
- Nature of the conduct – Non-compliance with a statutory requirement such as giving information, producing documents, or attending when required.
- Court – Matters of this kind are generally dealt with in the Magistrates’ Court.
The maximum penalty for Failure to Comply with Requirements Under Taxation Law is a fine of up to 20 penalty units ($4,182.00 — as at 2026–27) for a first offence, or up to 40 penalty units ($8,364.00 — as at 2026–27) for a subsequent offence.
Common defences may include showing that no failure to comply occurred, or that there was a valid reason for the non-compliance.
Have you been accused of Failure to Comply With Requirements Under Taxation Law?
Interview
ATO officers are trained in interview techniques and they interview people every day. They will ask you questions to unsettle you or present information in a way that makes it seem that they can prove the charge of Failure to Comply With Requirements Under Taxation Law. This might make you think your only option is to try and explain or justify your side of the story.
Bear in mind that any admissions made during an interview only serve as evidence against you at trial or show the jury in Court that you are a liar or inconsistent. Don’t make it easier for the ATO to prosecute you by giving them information which fills in their gaps in their investigation. Call our lawyers to get advice before attending any interview.
Pleading Not Guilty
Our lawyers are experts at preparing for trial and cross-examining witnesses. There is a lot at stake in a criminal trial and it is important that the firm you work with has accredited criminal law specialists on their team. Our firm has in-house counsel who can work with you through every stage of the matter including the trial.
We can assist you to prepare to give evidence. We can assist you to brief more senior counsel where appropriate or where it is simply desirable. Our lawyers are committed to exploring every defence available and pursuing it.
Pleading Guilty
Pleading guilty can be a very daunting experience especially if you have not been to Court before. We are experienced at plea making and achieving the best possible outcomes for our clients at sentencing. We care about making sure our clients understand what they are facing. Our lawyers will listen to your personal circumstances and history and work hard to make sure the Court understands your situation.
Which court will the case be heard in?
This charge is generally heard in the Magistrates’ Court.
Examples of Failure to Comply with Requirements Under Taxation Law
- Someone failed to give information to the Commission which was required in a hearing.
- Someone refused to give the Commission their tax file number.
- Someone failed to attend a hearing before the Commission.
What is the legal definition of Failure to Comply with Requirements Under Taxation Law?
A person failed to attend before the Commissioner; or refused or failed to give any information or document or lodge an instrument with the Commissioner; or to notify the Commissioner of anything relevant; or to comply with any other requirement under the Act.
Legislation
The section that covers this offence is section 8C of the Taxation Administration Act 1953.
Elements of the offence
The court may find the accused guilty of this offence if the following are proven by the prosecution:
- The accused, when and as required under or pursuant to a taxation law to do any of the below actions, refused or failed:
- to give any information or document to the Commissioner or another person; or
- to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or
- to lodge an instrument with the Commissioner or another person for assessment; or
- to notify the Commissioner or another person of a matter or thing; or
- to produce a book, paper, record or other document to the Commissioner or another person; or
- to attend before the Commissioner or another person; or
- to apply for registration or cancellation of registration under the A New Tax System (Goods and Services Tax) Act 1999; or
- to comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or
- to comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997.
Can the Prosecution prove that you failed to comply with your requirements on time?
Defences
- You did not fail to comply with any requirements under Taxation Law.
- There is a good reason why you failed to comply with any requirements under Taxation Law.
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
- Have you failed to provide anything to the Commissioner?
Maximum penalty for section 8C of the Taxation Administration Act 1953
The maximum penalty for the offence of (s8C of the Taxation Administration Act 1953) is a fine not exceeding 20 penalty units ($4,182.00 — as at 2026–27) for a first offence and 40 penalty units ($8,364.00 — as at 2026–27) for a subsequent offence.
What can you be sentenced to for this charge?
You will most likely get a fine if you are found guilty of this offence.
