Commonwealth Numbered Acts

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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 39

Victimisation

Actually causing detriment to another person

(1) A person (the first person ) commits an offence if:

(a)
the first person engages in conduct; and

(b)
the first person's conduct causes any detriment to another person (the second person ); and

(c)
the first person intends that his or her conduct cause detriment to the second person; and

(d)
the detriment is caused without the consent of the second person; and

(e)
the first person engages in his or her conduct because the second person or a third person:

(i) gave, or may give, information when requested or required to do so under section 14 or 15; or (ii) produced, or may produce, a document when requested or required to do so under section 14 or 15; or (iii) attended, or may attend, to answer questions when requested or required to do so under section 14 or 15; or (iv) answered, or may answer, questions while attending to answer questions when requested or required to do so under section 14 or 15; or (v) is expressly or impliedly referred to in a report under section 10 or 41; or (vi) is the subject of a report under section 38.

Penalty: Imprisonment for 6 months.

Threatening to cause detriment to another person

(2) A person (the first person ) commits an offence if:

(a)
the first person makes to another person (the second person ) a threat to cause any detriment to the second person or to a third person; and

(b)
the first person:

(i) intends the second person to fear that the threat will be carried out; or (ii) is reckless as to causing the second person to fear that the threat will be carried out; and

(c)
the first person makes the threat because a person:

(i) gave, or may give, information when requested or required to do so under section 14 or 15; or (ii) produced, or may produce, a document when requested or required to do so under section 14 or 15; or (iii) attended, or may attend, to answer questions when requested or required to do so under section 14 or 15; or (iv) answered, or may answer, questions while attending to answer questions when requested or required to do so under section 14 or 15; or (v) is expressly or impliedly referred to in a report under section 10 or 41; or (vi) is the subject of a report under section 38.

Penalty: Imprisonment for 6 months.

(3) For the purposes of subsection (2), a threat may be:

(a)
express or implied; or

(b)
conditional or unconditional.

(4) In a prosecution for an offence against subsection (2), it is not necessary to prove that the person threatened actually feared that the threat would be carried out.



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