Failure to Comply with Requirements Under Taxation Law in Victoria
January 7, 2013 By Doogue O'Brien George
In Australia, failure to comply with taxation laws can lead to a Commonwealth criminal charge. What happens if you are found guilty and what penalty can you receive? Know the law for this offense and what you should do if you are charged.
The Highest Penalty for “Failure to Comply with Requirements Under Taxation Law” at the Sunshine Magistrates’ Court, Victoria – What Defenses Can be Used in Court?
A finding of guilt may result in an accused having to pay a fine of up to $4,000. Courts may require this amount if a prior conviction for a related offense already exists. Otherwise, the maximum fine can only be up to $2,000. These highest penalties are only imposed if what was committed is among the worst examples of this offense.
Defenses that are sometimes used are:
A. Defense of Impossibility
B. Factual Dispute
Does the Sunshine Magistrates’ Court (Victoria) hear a case of “Failure to Comply with Requirements Under Taxation Law”?
It is the Magistrates’ Court that primarily hears cases related “Failure to Comply with Requirements Under Taxation Law”. Since the type of Court reflects the seriousness of an offense, it means that the offending is generally viewed to be moderate.
Where to now?
An experienced criminal law specialist is the best person who can provide you an advice specific to the charge of “Failure to Comply with Requirements Under Taxation Law”. Contact one and immediately discuss your case.
How do the Prosecutors at the Sunshine Magistrates’ Court in Victoria establish “Failure to Comply with Requirements Under Taxation Law”?
Prosecutors establish a charge of “Failure to Comply with Requirements Under Taxation Law” by proving that the accused refused or failed to do, when and as required pursuant or under a taxation law, any of these:
A. furnishing the required form or any necessary information to the Commissioner or another person;
B. or providing information to the Commissioner or another person in the required manner as ordered by the taxation law;
C. or lodging an instrument for assessment with the Commissioner or another person for;
D. or notifying the Commissioner or another person of a matter or thing;
E. or producing a book, paper, record or other document to the Commissioner or another person;
F. or attending before the Commissioner or another person;
G. or registering or cancelling registration under the A new Tax system (Goods and Services Tax) Act 1999;
H. or meeting the requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000;
I. or complying with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997.
Where do you find the law about “Failure to Comply with Requirements Under Taxation Law”?
“Failure to Comply with Requirements Under Taxation Law” is based on a legislation that comes from section 8C of the Taxation Administration Act 1953.
ABOUT THE AUTHOR: Doogue & O'Brien
Doogue & O'Brien Criminal Defence Lawyers is one of Australia's leading law firms of criminal law specialists. With a legal experience of over 15 years, the firm currently has 5 accredited specialists and 6 other lawyers that appear in all Victorian Courts and interstate. It is also among the founding members of Australian Defence Lawyers Alliance, a national alliance of law firms specializing in criminal law and which members are carefully selected based on experience, reputation, ethics, and size.
The firm has offices in Melbourne, Broadmeadows, Heidelberg, Moorabbin and Sunshine.
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Disclaimer: While every effort has been made to ensure the accuracy of this publication, it is not intended to provide legal advice as individual situations will differ and should be discussed with an expert and/or lawyer. For specific technical or legal advice on the information provided and related topics, please contact the author.
A finding of guilt may result in an accused having to pay a fine of up to $4,000. Courts may require this amount if a prior conviction for a related offense already exists. Otherwise, the maximum fine can only be up to $2,000. These highest penalties are only imposed if what was committed is among the worst examples of this offense.
Defenses that are sometimes used are:
A. Defense of Impossibility
B. Factual Dispute
Does the Sunshine Magistrates’ Court (Victoria) hear a case of “Failure to Comply with Requirements Under Taxation Law”?
It is the Magistrates’ Court that primarily hears cases related “Failure to Comply with Requirements Under Taxation Law”. Since the type of Court reflects the seriousness of an offense, it means that the offending is generally viewed to be moderate.
Where to now?
An experienced criminal law specialist is the best person who can provide you an advice specific to the charge of “Failure to Comply with Requirements Under Taxation Law”. Contact one and immediately discuss your case.
How do the Prosecutors at the Sunshine Magistrates’ Court in Victoria establish “Failure to Comply with Requirements Under Taxation Law”?
Prosecutors establish a charge of “Failure to Comply with Requirements Under Taxation Law” by proving that the accused refused or failed to do, when and as required pursuant or under a taxation law, any of these:
A. furnishing the required form or any necessary information to the Commissioner or another person;
B. or providing information to the Commissioner or another person in the required manner as ordered by the taxation law;
C. or lodging an instrument for assessment with the Commissioner or another person for;
D. or notifying the Commissioner or another person of a matter or thing;
E. or producing a book, paper, record or other document to the Commissioner or another person;
F. or attending before the Commissioner or another person;
G. or registering or cancelling registration under the A new Tax system (Goods and Services Tax) Act 1999;
H. or meeting the requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000;
I. or complying with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997.
Where do you find the law about “Failure to Comply with Requirements Under Taxation Law”?
“Failure to Comply with Requirements Under Taxation Law” is based on a legislation that comes from section 8C of the Taxation Administration Act 1953.
ABOUT THE AUTHOR: Doogue & O'Brien
Doogue & O'Brien Criminal Defence Lawyers is one of Australia's leading law firms of criminal law specialists. With a legal experience of over 15 years, the firm currently has 5 accredited specialists and 6 other lawyers that appear in all Victorian Courts and interstate. It is also among the founding members of Australian Defence Lawyers Alliance, a national alliance of law firms specializing in criminal law and which members are carefully selected based on experience, reputation, ethics, and size.
The firm has offices in Melbourne, Broadmeadows, Heidelberg, Moorabbin and Sunshine.
Copyright Doogue O'Brien George - Google+
More information about Doogue O'Brien George
View all articles published by Doogue O'Brien George
Disclaimer: While every effort has been made to ensure the accuracy of this publication, it is not intended to provide legal advice as individual situations will differ and should be discussed with an expert and/or lawyer. For specific technical or legal advice on the information provided and related topics, please contact the author.
