Giving false or misleading information to tax officers

– section 57 of the Taxation Administration Act 1997

This offence is when you give incorrect or inaccurate information to the tax office either orally or in writing.

Examples of Giving False or Misleading Information to Tax Officers
  • A woman lies to a tax officer and says that she has not been living in Australia for the last 5 years.
  • A man intentionally provides a false statement of income to the Tax Office.
What are some of the possible defences to a charge of Giving False or Misleading Information to Tax Officers?
  • The information you provided was not false or misleading.
  • You did not know the information was 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
  • Did you make a mistake when you told the Tax Office something?
  • Can they prove that the information you provided was false?

Maximum penalty and Court that deals with this charge

The maximum penalty for this offence is a fine of 500 penalty units in the case of a body corporate or 100 penalty units in any other case.

Giving false or misleading information to tax officers is the sort of charge that would be heard in the Magistrates’ Court.
 

“Did you lie to the Tax Office?”

 

What is the legal definition of Giving False or Misleading Information to Tax Officers?

A person has intentionally given a false or misleading statement to a tax officer.

Legislation

The section that covers this offence is section 57 of the Taxation Administration Act 1997.1
 

What can you be sentenced to for this charge?

If found guilty of this offence you will get a fine or a Community Corrections Order.

 


[1] Taxation Administration Act 1997 – Section 57

(1) A person must not—
(a) make a statement, orally or in writing, to a tax officer; or
(b) give information, orally or in writing, to a tax officer—
that is false or misleading in a material particular.
Penalty: 500 penalty units in the case of a body corporate; 100 penalty units in any other case.
Note
Section 130C applies to an offence against this subsection.
(2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the statement or information was false or misleading in a material particular.