Australian Capital Territory Repealed Acts

This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 46

        (a)     to give a return, written particulars or other information to the Commissioner or another person;

        (b)     to lodge an instrument with the Commissioner for assessment;

        (c)     to cause an instrument to be duly stamped;

        (d)     to notify the Commissioner or another person of a matter or thing;

        (e)     to produce a book, paper, record or other document to the Commissioner or another person; or

        (f)     to attend before the Commissioner or another person;

to the extent that the person is capable of doing so, is guilty of an offence punishable, on conviction, by a fine not exceeding $2,000.

(2) A person who, when attending before the Commissioner or another person in accordance with a tax law, contravenes a requirement of a tax law:

        (a)     to answer a question; or

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

to the extent that the person is capable of doing so, is guilty of an offence punishable, on conviction, by a fine not exceeding $2,000.

(3) A person who, when attending before the Commissioner or another person in accordance with a tax law, contravenes a requirement of a tax law either to take an oath or to make an affirmation is guilty of an offence punishable, on conviction, by a fine not exceeding $2,000.

Orders to comply with requirements