Commonwealth Numbered Acts

CRIMES (TAXATION OFFENCES) ACT 1980 No. 156 of 1980 - SECT 6

6. (1) Where a person-

   (a)  directly or indirectly, aids, abets, counsels or procures another
        person (including a company) to enter into an arrangement or
        transaction; or

   (b)  is, in any way, by act or omission, directly or indirectly concerned
        in, or party to, the entry by another person (including a company)
        into an arrangement or transaction, knowing or believing that the
        arrangement or transaction is being entered into by the other person
        for the purpose, or for purposes which include the purpose, of
        securing, either generally or for a limited period, that a company or
        trustee (whether or not a party to the arrangement or transaction)
        will be unable, or will be likely to be unable, having regard to other
        debts of the company or trustee, to pay sales tax payable by the
        company or trustee, the first-mentioned person is guilty of an
        offence.

(2) Where-

   (a)  a person-

        (i)    directly or indirectly, aids, abets, counsels or procures
               another person (including a company) to enter into an
               arrangement or transaction; or

        (ii)   is, in any way, by act or omission, directly or indirectly
               concerned in, or party to, the entry by another person
               (including a company) into an arrangement or transaction,
               knowing or believing that the arrangement or transaction is
               being entered into by the other person for the purpose, or for
               purposes which include the purpose, of securing, either
               generally or for a limited period, that a company or trustee
               (whether or not a party to the arrangement or transaction) will
               be unable, or will be likely to be unable, having regard to
               other debts of the company or trustee, to pay future sales tax
               payable by the company or trustee; and

   (b)  sales tax becomes due and payable by the company or trustee, the
        first-mentioned person is guilty of an offence.