Inclusion of false or misleading information in records

– section 52 of the Taxation Administration Act 1997
Inclusion of False or Misleading Information in RecordsInclusion of False or Misleading Information in Records is when you give information to the tax office that is incorrect or inaccurate. You have to know that the information you are providing is false.

Examples of Inclusion of False or Misleading Information in Records
  • A woman intentionally entered the wrong amount for her yearly earnings in her tax statement.
  • A man provided a false statement of his investment property to the Tax Office.
What are some of the possible defences to a charge of Inclusion of False or Misleading Information in Records?
  • The information 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
  • Does the tax office have incorrect information about you?
  • Can they prove that you intentionally provided false information?

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.

This sort of charge would be heard in the Magistrates’ Court.
 

“Does the Tax Office have the wrong information about you?”

 

What is the legal definition of Inclusion of False or Misleading Information in Records?

The Prosecution must show that you were required to keep a document under tax law and you included false or misleading information in that document.

Legislation

The section that covers this offence is section 52 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 will incur a fine.

 


[1] Taxation Administration Act 1997 – Section 52

(1) A person must not—
(a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or
(b) include in a record required to be made or kept by a taxation law matter 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.
(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 matter was false or misleading in a material particular.