TAXATION ADMINISTRATION ACT 1953 - SECT 8D Failure to answer questions when attending before the Commissioner etc.

TAXATION ADMINISTRATION ACT 1953 - SECT 8D

  (1)   A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so:

  (a)   to answer a question asked of the person; or

  (b)   to produce a book, paper, record or other document;

commits an offence.

  (1A)   An offence under subsection   (1) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .

  (1B)   Subsection   (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.

Note:   A defendant bears an evidential burden in relation to the matters in subsection   (1B), see subsection   13.3(3) of the Criminal Code .

  (2)   A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so, either to take an oath or make an affirmation commits an offence.