Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 115

115. (1) Where-

   (a)  an employer other than a government body-

        (i)    makes a statement to a taxation officer, or to a person other
               than a taxation officer for a purpose in connection with the
               operation of this Act, that is false or misleading in a
               material particular; or

        (ii)   omits from a statement made to a taxation officer, or to a
               person other than a taxation officer for a purpose in
               connection with the operation of this Act, any matter or thing
               without which the statement is misleading in a material
               particular; and

   (b)  the tax properly payable by the employer exceeds the tax that would
        have been payable by the employer if it were assessed on the basis
        that the statement were not false or misleading, as the case may be,
        the employer is liable to pay, by way of penalty, additional tax equal
        to double the amount of the excess.

(2) Where, but for this sub-section, an amount of additional tax, being an
amount less than $20, is payable by an employer under this section in respect
of an act or omission, then, by force of this sub-section, the amount of the
additional tax shall be taken to be $20.

(3) A reference in sub-section (1) to a statement made to a taxation officer
is a reference to a statement made to a taxation officer orally, in writing,
in a data processing device or in any other form and, without limiting the
generality of the foregoing, includes a statement-

   (a)  made in an application, certificate, notification, declaration,
        objection, return or other document made, given or furnished, under or
        pursuant to this Act;

   (b)  made in answer to a question asked of a person under or pursuant to
        this Act;

   (c)  made in any information furnished, or purporting to be furnished,
        under or pursuant to this Act; or

   (d)  made in a document furnished to a taxation officer otherwise than
        under or pursuant to this Act, but does not include a statement made
        in a document produced pursuant to paragraph 128 (1) (c).

(4) A reference in sub-section (1) to a statement made to a person other than
a taxation officer for a purpose in connection with the operation of this Act
is a reference to such a statement made orally, in writing, in a data
processing device or in any other form and, without limiting the generality of
the foregoing, includes such a statement-

   (a)  made in an application, certificate, declaration, notification or
        other document made, given or furnished to the person;

   (b)  made in answer to a question asked by the person; or

   (c)  made in any information furnished to the person.

(5) In this section-

"data processing device" means any article or material from which information
is capable of being reproduced with or without the aid of any other article or
device;

"taxation officer" means a person exercising powers, or performing functions
under, pursuant to or in relation to this Act.