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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 39

Victimisation

Actually causing detriment to another person

  (1)   A person (the first person ) commits an offence if:

  (a)   the first person engages in conduct; and

  (b)   the first person's conduct causes any detriment to another person (the second person ); and

  (c)   the first person intends that his or her conduct cause detriment to the second person; and

  (d)   the detriment is caused without the consent of the second person; and

  (e)   the first person engages in his or her conduct because the second person or a third person:

  (i)   gave, or may give, information when requested or required to do so under section   9 of the Ombudsman Act 1976 (as it applies because of section   15 of this Act) ; or

  (ii)   produced, or may produce, a document when requested or required to do so under that section ; or

  (iii)   attended, or may attend, to answer questions when requested or required to do so under that section ; or

  (iv)   answered, or may answer, questions while attending to answer questions when requested or required to do so under that section ; or

  (v)   is the subject of a report under this Act, or the Ombudsman Act 1976 (as it applies because of section   15 of this Act), that relates to an investigation under this Act.

Penalty:   Imprisonment for 6 months.

Threatening to cause detriment to another person

  (2)   A person (the first person ) commits an offence if:

  (a)   the first person makes to another person (the second person ) a threat to cause any detriment to the second person or to a third person; and

  (b)   the first person:

  (i)   intends the second person to fear that the threat will be carried out; or

  (ii)   is reckless as to causing the second person to fear that the threat will be carried out; and

  (c)   the first person makes the threat because a person:

  (i)   gave, or may give, information when requested or required to do so under section   9 of the Ombudsman Act 1976 (as it applies because of section   15 of this Act) ; or

  (ii)   produced, or may produce, a document when requested or required to do so under that section ; or

  (iii)   attended, or may attend, to answer questions when requested or required to do so under that section ; or

  (iv)   answered, or may answer, questions while attending to answer questions when requested or required to do so under that section ; or

  (v)   is the subject of a report under this Act, or the Ombudsman Act 1976 (as it applies because of section   15 of this Act), that relates to an investigation under this Act.

Penalty:   Imprisonment for 6 months.

  (3)   For the purposes of subsection   ( 2), a threat may be:

  (a)   express or implied; or

  (b)   conditional or unconditional.

  (4)   In a prosecution for an offence against subsection   ( 2), it is not necessary to prove that the person threatened actually feared that the threat would be carried out.



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