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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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