Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 90

A person is not guilty of an offence under this Part if the court hearing the charge is satisfied—

        (a)     that the person could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates; or

        (b)     that the person complied with the requirement to the extent of their ability to do so.

Pt 9 Div. 2A (Heading and ss 90A – 90E) inserted by No. 83/2009 s. 28.

Division 2A—Investigations for the purposes of
recognised laws

S. 90A inserted by No. 83/2009 s. 28.