Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 10

10. Section 70 of the Principal Act is repealed and the following section is
substituted: Penalty for failure to furnish return, &c.

"70. (1) Where a person refuses or fails, when and as required under or
pursuant to this Act or the regulations to do so-

   (a)  to furnish a return, or any information, relating to a matter or
        thing;

   (b)  to lodge an instrument for assessment; or

   (c)  to cause an instrument to be duly stamped, the person is liable to
        pay, by way of penalty, an additional amount equal to double the
        amount of duty or tax payable by the person in respect of the matter,
        thing or instrument, as the case may be.

"(2) Where-

   (a)  a person-

        (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 or the regulations, 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 or the regulations,
               any matter or thing without which the statement is misleading
               in a material particular; and

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

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

"(4) The Commissioner shall make an assessment of the additional amount
payable by a person under this section, and shall, as soon as practicable
after the assessment is made, cause notice in writing of the assessment to be
given to the person.

"(5) Nothing in this Act shall be taken to preclude notice of an assessment
made in respect of a person under sub-section (4) from being incorporated in
notice of any other assessment made in respect of the person under this Act.

"(6) The Commissioner may, in the Commissioner's discretion, remit the whole
or any part of an additional amount payable by a person under this section,
but, for the purposes of the application of sub-section 33 (1) of the Acts 
Interpretation Act 1901 to the power of remission conferred by this
sub-section, nothing in this Act shall be taken to preclude the exercise of
the power at a time before an assessment is made under sub-section (4) of the
additional amount.

"(7) A reference in sub-section (2) 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, declaration, notification,
        objection, return or other document made, given or furnished, or
        purporting to be made, given or furnished, under or pursuant to this
        Act or the regulations;

   (b)  made in an instrument lodged for assessment under or pursuant to this
        Act or the regulations;

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

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

   (e)  made in a document furnished to a taxation officer otherwise than
        under or pursuant to this Act or the regulations, but does not include
        a statement made in a document produced pursuant to paragraph 61 (2)
        (c).

"(8) A reference in sub-section (2) to a statement made to a person other than
a taxation officer for a purpose in connection with the operation of this Act
or the regulations 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.

"(9) 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 or the regulations.".