Commonwealth Numbered Acts

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CRIMES (TAXATION OFFENCES) ACT 1980 No. 156 of 1980 - SECT 8

Offences in relation to particular transactions
8. Where-

   (a)  a company or trustee enters into a transaction by way of selling or
        leasing goods to a person (including another company) in such
        circumstances that sales tax will become payable by the company or
        trustee in relation to the transaction;

   (b)  a person is, in any way, by act or omission, directly or indirectly,
        concerned in, or party to, the entry by the company or trustee into
        that transaction knowing, or having reasonable grounds for believing-

        (i)    that, or that it is likely that-

                (A)  the sale value of the goods, for the purposes of some one
                     or other of the Sales Tax Assessment Acts, will be
                     altered by the Commissioner in pursuance of a power to do
                     so conferred on him by some one or other of those Acts;
                     or

                (B)  in a case to which clause (A) does not apply-the whole,
                     or a substantial part, of the price payable for selling
                     or leasing the goods has been, or is to be, paid to a
                     person (including a company) other than the
                     first-mentioned company or trustee otherwise than on
                     account of the first-mentioned company or trustee,
                     whether or not as agent for the first-mentioned company
                     or trustee;

        (ii)   that sales tax will become payable in relation to the
               transaction; and

        (iii)  that, if sales tax becomes due and payable in relation to the
               transaction, the company or trustee will be unable, or will be
               likely to be unable, at the time when the sales tax becomes due
               and payable, to pay some or all of the aggregate of-

                (A)  the sales tax that will then be payable by the company or
                     trustee in relation to the transaction;

                (B)  the sales tax (if any) that will then be payable by the
                     company or trustee in relation to the previous
                     transactions, operations and acts of the company or
                     trustee (if any); and

                (C)  the sales tax that may reasonably be expected by the
                     person first mentioned in this paragraph to be then
                     payable by the company or trustee by reason of the
                     Commissioner altering the sale value of any goods in
                     pursuance of a power to do so conferred on him by some
                     one or other of the Sales Tax Assessment Acts; and

   (c)  sales tax becomes due and payable by the company or trustee in
        relation to the transaction, the person first mentioned in paragraph
        (b) is guilty of an offence. 


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