Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 88

    (1)     A person must not—

        (a)     prevent the Commissioner or an authorised officer from exercising a function under this Division; or

        (b)     hinder or obstruct the Commissioner or an authorised officer in the exercise of that function; or

        (c)     without reasonable excuse, refuse or fail to comply with a requirement made or to answer a question of an authorised officer asked in accordance with section 81(1) or 86.

Penalty:     500 penalty units in the case of a body corporate;

100 penalty units in any other case.

Note to s. 88(1)
inserted by No. 13/2013 s. 46(3).

Note

Section 130B applies to an offence against this subsection.

    (2)     A person is not guilty of an offence under this section arising from the entry of an authorised officer onto premises unless the court hearing the charge is satisfied that, at the material time, the authorised officer—

        (a)     identified himself or herself as an authorised officer; and

        (b)     warned the person that a failure or refusal to comply with the requirement may constitute an offence.