Offences
There are a number of offences under the Taxation Administration Act 1996 mainly relating to the keeping of sufficient records. They include:
failure to keep proper records
failure to keep additional records as required
including false or misleading information in records
failure to keep records for the statutory period of five years
failure to make records accessible
wilfully destroying records
knowingly providing false or misleading information
deliberately omitting information
falsifying or concealing an identity
failure to lodge documents, statements or returns
obstructing or impersonating an authorised officer.
Offences are administered by the courts and penalties of up to $55,000 can be imposed.
For more information
Last updated: 09-May-2008
