Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 8H

Penalty for failure to comply with order to comply

  (1)   A person who refuses or fails to comply with an order under subsection   8G(1) commits an offence punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

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

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

  (3)   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   (3), see subsection   13.3(3) of the Criminal Code .



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