different businesses or undertakings conducted by the same entity; or

different parts of the same business or undertaking; or

different periods.

general interest charge; or

an RBA deficit debt.

is prima facie evidence that the RBA was duly kept; and

is prima facie evidence that the amounts and particulars in the statement are correct.

that no tax debts (other than general interest charge on the RBA deficit debt) were allocated to the RBA after the balance date shown on a specified RBA statement for the RBA;

that general interest charge is payable on the RBA deficit debt, as specified in the certificate;

that payments and credits were allocated to the RBA, as specified in the certificate;

that a specified amount was the RBA deficit debt on the date of the certificate.

a payment the Commissioner receives in respect of a current or anticipated tax debt or tax debts of an entity;

a credit (including an excess non-RBA credit) that an entity is entitled to under a taxation law;

an RBA surplus of an entity.

that is due but not yet payable; or

in respect of which the taxpayer has complied with an arrangement under section 255-15 to pay the debt by instalments; or

in respect of which the Commissioner has agreed to defer recovery under section 255-5.

doing so would require the Commissioner to apply the amount against a tax debt; and

the tax debt is a penalty that is due and payable under section 269-20 in Schedule 1 (penalties for directors of non-complying companies).

tax debts that have been allocated to that RBA;

general interest charge on such tax debts.

is equal to the part of the amount that is not applied; and

relates to the RBA to which the amount was allocated.

a tax debt that has been allocated to an RBA; or

general interest charge on such a tax debt;

the Commissioner must then also allocate the amount to that RBA.

allocated to an RBA; or

applied against a non-RBA tax debt;

the related RBA is adjusted in the Commissioner’s favour by the same amount.

an RBA surplus of the entity; or

a credit (including an excess non-RBA credit) in the entity’s favour;

as the Commissioner does not allocate or apply under Division 3.

Voluntary payments only to be refunded on request

that affects or may affect the amount that the Commissioner refunds to the entity; and

that the entity is required to give the Commissioner under:

(i) any of the BAS provisions (Income Tax Assessment Act 1997); oras defined in subsection 995-1(1) of the

any of the petroleum resource rent tax provisions (as defined in that subsection); or

any provision of a taxation law (other than a provision mentioned in subparagraph (i) or (ii)).

(a) it would be reasonable to require verification of information (the notified information) that:

is contained in the notification; and

relates to the amount that the Commissioner would have to refund; or

the entity has requested the Commissioner to retain the amount for verification of the notified information, and the request has not been withdrawn.

the likely accuracy of the notified information;

the likelihood that the notified information was affected by:

fraud or evasion; or

intentional disregard of a taxation law; or

recklessness as to the operation of a taxation law;

the impact of retaining the amount on the entity’s financial position;

whether retaining the amount is necessary for the protection of the revenue, including the likelihood that the Commissioner could recover any of the amount if the notified information were found to be incorrect after the amount had been refunded;

any complexity that would be involved in verifying the notified information;

the time for which the Commissioner has already retained the amount;

what the Commissioner has already done to verify the notified information;

whether the Commissioner has enough information to make an assessment relating to the amount (including information obtained from making further requests for information);

the extent to which the notified information is consistent with information that the entity previously provided;

any other relevant matter.

Informing the entity of the retention of the amount

in a case to which paragraph 8AAZLF(1)(a) applies:

(i) if the whole or part of the RBA surplus of the entity arises because of a credit that arises directly under the BAS provisions (Income Tax Assessment Act 1997)—the 16th day to occur after the RBA interest day (within the meaning of section 12AF of the Taxation (Interest on Overpayments and Early Payments) Act 1983) for the RBA surplus; oras defined in subsection 995-1(1) of the

otherwise—the RBA interest day for the RBA surplus of the entity; or

in any other case—the 30th day after the entity gives to the Commissioner the notification mentioned in subsection (1) of this section.

if paragraph (1)(a) applies—it would no longer be reasonable to require verification of the information; or

if the Commissioner fails to inform the entity, in accordance with subsection (3), that he or she has retained the amount under this section—the end of the day after the time by which, under that subsection, the Commissioner is required to inform the entity; or

in any case—there is a change to how much the Commissioner is required to refund, as a result of:

the Commissioner amending an assessment relating to the amount; or

the Commissioner making or amending an assessment, under Division 105 in Schedule 1, relating to the amount;

whichever happens first.

Objecting to the decision to retain the amount

the Commissioner reasonably believes that the entity has made a payment as a result of which the entity is, or will be, required to notify the Commissioner under section 389-5 in Schedule 1; and

the entity has not notified the Commissioner of the amount under that section; and

the notification affects or may affect the amount that the Commissioner refunds to the entity.

the entity has given the Commissioner that notification (including notification of a nil amount); or

the Commissioner becomes reasonably satisfied that the entity is not required to give that notification; or

(c) the Commissioner becomes reasonably satisfied that the entity does not have a liability (a PAYGW liability) to pay to the Commissioner an amount of a kind referred to in item 1 of the table in subsection 389-5(1) in Schedule 1; or

the Commissioner ascertains (including as a result of making an estimate) the total amount of the entity’s outstanding PAYGW liabilities;

whichever happens first.

Objecting to the decision to retain the amount

maintained at a branch or office of the institution that is in Australia; and

held by:

the entity, or the entity and some other entity; or

the entity’s registered tax agent or BAS agent; or

a legal practitioner as trustee or executor for the entity.

(a) any of the BAS provisions (Income Tax Assessment Act 1997); oras defined in subsection 995-1(1) of the

any of the petroleum resource rent tax provisions (as defined in that subsection);

have been allocated to that RBA.

Informing the entity of the retention of the amount

the entity may nominate in the approved form a financial institution account for the purposes of this section; and

a failure to nominate such an account may delay payment of the amount.

the end of the day after the entity gives to the Commissioner a nomination in the approved form of a financial institution account for the purposes of this section; and

the end of the period of 90 days from when the Commissioner otherwise would have to refund the amount to the entity.

(a) any of the BAS provisions (Income Tax Assessment Act 1997); oras defined in subsection 995-1(1) of the

any of the petroleum resource rent tax provisions (as defined in that subsection);

have been allocated to that RBA.

the entity, or the entity and some other entity; or

the entity’s registered tax agent or BAS agent; or

a legal practitioner as trustee or executor for the entity.

a Saturday or a Sunday; or

a day which is a public holiday for the whole of:

any State; or

the Australian Capital Territory; or

the Northern Territory.

tax debt does not include general interest charge.

(a) is a debt due to the Commonwealth by the person to whom the overpayment was made (the recipient); and

is payable to the Commissioner; and

may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name.

the Commissioner has given a notice to the recipient in respect of the overpaid amount, specifying a due date for payment that is at least 30 days after the notice is given; and

any of the overpaid amount remains unpaid at the end of that due date;

then the recipient is liable to pay the general interest charge on the unpaid amount for each day in the period that:

started at the beginning of that due date; and

finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:

the overpaid amount;

general interest charge on any of the overpaid amount.

any person occupying or acting in the position of director of the corporation, by whatever name called and whether or not validly appointed to occupy, or duly authorized to act in, the position; and

any person in accordance with whose directions or instructions the directors of the corporation are accustomed to act.

instrument includes any document.

prescribed offence means:

(a) an offence against Criminal Code in relation to a taxation law; orsection 8C, subsection 8D(1) or (2) or section 8N or 8Q, or against Division 136 or 137 of the

(b) an offence against Criminal Code that relates to an offence of a kind referred to in paragraph (a).section 11.1 of the

prescribed taxation offence means:

a taxation offence (other than a prescribed offence) that is committed by a natural person and punishable by a fine and not by imprisonment;

a prescribed offence (other than a prescribed offence that the Commissioner has elected under subsection 8F(1) or 8S(1) to treat otherwise than as a prescribed taxation offence) that is committed by a natural person; or

a taxation offence that is committed by a corporation.

produce, in relation to a book, paper, record or other document, includes permit access to.

taxation offence means:

an offence against a taxation law; or

an offence against:

(i) Crimes Act 1914; orsection 6 of the

(ii) Criminal Code;section 11.1, 11.4 or 11.5 of the

being an offence that relates to an offence against a taxation law.

tax file number means a tax file number as defined in section 202A of the Income Tax Assessment Act 1936.

an offence against section 8C, subsection 8D(1) or (2) or section 8H; or

an offence against:

(i) Crimes Act 1914; orsection 6 of the

(ii) Criminal Code;section 11.1, 11.4 or 11.5 of the

being an offence that relates to an offence of a kind referred to in paragraph (a) of this subsection.

the person was convicted of the earlier offence on an occasion earlier than, but not more than 5 years earlier than, the person’s conviction of the subsequent offence; or

the person is convicted of the earlier offence and the subsequent offence before the same court at the same sitting and the earlier offence was committed:

at a time or on a day earlier than, but not more than 5 years earlier than, the subsequent offence; or

at the same time, or on the same day, as the subsequent offence.

to give any information or document to the Commissioner or another person; or

to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or

to publish information in the manner in which it is required under a taxation law to be published; or

to lodge an instrument with the Commissioner or another person for assessment; or

to notify the Commissioner or another person of a matter or thing; or

to produce a book, paper, record or other document to the Commissioner or another person; or

to attend before the Commissioner or another person; or

to comply with a superannuation guarantee education direction in accordance with subsection 384-17(1) in Schedule 1; or

(g) to apply for registration or cancellation of registration under the A New Tax System (Goods and Services Tax) Act 1999; or

(h) to comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or

(i) to comply with subsection 82-10F(4) of the Income Tax (Transitional Provisions) Act 1997;

commits an offence.

to answer a question asked of the person; or

to produce a book, paper, record or other document;

commits an offence.

a person is convicted of an offence against section 8C or subsection 8D(1) or (2); and

the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding 40 penalty units.

a person is convicted of an offence against section 8C or subsection 8D(1) or (2);

in a case where the person is a natural person—the Commissioner has elected under subsection 8F(1) to treat the offence otherwise than as a prescribed taxation offence; and

the court before which the person is convicted is satisfied that the person has previously been convicted of 2 or more relevant offences;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

a person is convicted before a court of an offence against section 8C or subsection 8D(1) or (2); or

(b) a court makes an order under Crimes Act 1914 in relation to a person in respect of an offence against section 8C or subsection 8D(1) or (2);section 19B of the

in relation to the refusal or failure of the person to comply (whether in whole or in part) with a requirement made under or pursuant to a taxation law, the court may, in addition to imposing a penalty on the person or making such an order in relation to the person, as the case may be, and notwithstanding that the time for complying with the requirement or any other such requirement has passed, order the person to comply with:

the requirement; and

such other requirements made, or that could be made, in relation to the person under or pursuant to the taxation law as the court considers necessary to ensure the effectiveness of the first-mentioned requirement;

within a specified time or at a specified place and time.

(a) a person (the convicted person) is convicted before a court of an offence against section 8C, 8D or 8H in relation to a refusal or failure to do a particular thing; and

the court is satisfied that the purpose of, or one of the purposes of, the refusal or failure was to facilitate the avoidance of an amount of a tax liability of the convicted person or another person;

the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding:

if the offence is an offence to which subsection 8E(2) or (3) applies—3 times that amount; or

in any other case—2 times that amount.

such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up; and

such other documents (if any) as are prescribed.

accounts means ledgers, journals, profit and loss accounts and balance-sheets, and includes statements, reports and notes attached to, or intended to be read with, any of the foregoing.

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 a taxation law.

made in an application, certificate, declaration, notification, objection, return, claim or other document made, prepared, given or furnished, or purporting to be made, prepared, given or furnished, under or pursuant to a taxation law; or

made in an instrument lodged for assessment under or pursuant to a taxation law; or

made in answer to a question asked of a person under or pursuant to a taxation law; or

made in any information furnished, or purporting to be furnished, under or pursuant to a taxation law; or

made in a document furnished to a taxation officer otherwise than under or pursuant to a taxation law;

but does not include a statement made in a document produced pursuant to:

(kaa) subparagraph 451(2)(c)(ii) or paragraph 453(1)(e) of the Income Tax Assessment Act 1936;

paragraph 13G(1)(c) of this Act; or

paragraph 353-10(1)(c) in Schedule 1 to this Act; or

paragraph 353-25(1)(b) or (c) in Schedule 1 to this Act.

an offence against:

subsection 8K(1) or (1B) or 8L(1) or (1A) or section 8N, 8Q, 8T or 8U; or

(ii) the Crimes (Taxation Offences) Act 1980;

an offence against:

(i) Crimes Act 1914; orsection 6 of the

(ii) Criminal Code;section 11.1, 11.4 or 11.5 of the

being an offence that relates to an offence of a kind referred to in paragraph (a) of this subsection; or

(c) an offence against Criminal Code, being an offence that relates to a tax liability.section 134.1, 134.2, 135.1, 135.2 or 135.4 of the

the person was convicted of the earlier offence on an occasion earlier than, but not more than 10 years earlier than, the person’s conviction of the subsequent offence; or

the person is convicted of the earlier offence and the subsequent offence before the same court at the same sitting and the earlier offence was committed:

at a time or on a day earlier than, but not more than 10 years earlier than, the subsequent offence; or

at the same time, or on the same day, as the subsequent offence.

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

made in:

(i) a tax invoice (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); or

an adjustment note (within the meaning of that Act); or

a third party adjustment note (within the meaning of that Act);

given to the person; or

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

made in any information furnished to the person.

(a) a person issues a notice to another person under Income Tax Assessment Act 1936;section 265B of the

a person to whom a notice is issued under that section gives the notice to another person in connection with the transfer of a qualifying security to the other person; or

a person gives advice in writing to another person, in connection with the transfer of a qualifying security, of a variation or partial redemption of the qualifying security;

any statement in the notice when so issued or given, or in the advice when so given, to the other person shall, for the purposes of this Division, be taken to have been made by the issuer or person giving the notice or advice, as the case may be, to the other person for a purpose in connection with the operation of a taxation law.

the holder of a qualifying security transfers the security to another person;

(b) by virtue of the application of Income Tax Assessment Act 1936, the holder is liable to pay withholding tax in relation to the transfer of the qualifying security;section 128AA of the

before the security was transferred, the holder gave to the transferee, in connection with the transfer, a notice issued to the holder under section 265B of that Act identifying the security;

after the notice was issued to the holder, the security was varied or partially redeemed; and

the holder did not advise the transferee in writing of the variation or partial redemption;

the holder shall, for the purposes of this Division, be taken to have made for a purpose in connection with the operation of a taxation law a statement that the qualifying security was not so varied or partially redeemed.

(a) the holder of a qualifying security who acquired the security on transfer (in this subsection referred to as the current acquisition transfer) transfers the security to another person;

(b) by virtue of the application of Income Tax Assessment Act 1936, the holder is liable to pay withholding tax in relation to the transfer of the security;section 128AA of the

before the security was transferred, the holder gave to the transferee, in connection with the transfer, a certificate issued to the holder under section 128AB of that Act identifying the security; and

the holder had acquired the security on transfer on any occasion before the current acquisition transfer;

the holder shall, for the purposes of this Division, be taken to have made for a purpose in connection with the operation of a taxation law a statement that the certificate relates to the current acquisition transfer.

a qualifying security is redeemed or partially redeemed from the holder;

(b) the holder acquired the security on transfer (in this subsection referred to as the current acquisition transfer);

the holder is liable to pay withholding tax in relation to the redemption or partial redemption of the security;

(d) before the security was redeemed or partially redeemed, the holder gave to the issuer, in connection with the redemption or partial redemption, a certificate issued to the holder under Income Tax Assessment Act 1936 identifying the security; andsection 128AB of the

the holder had acquired the security on transfer on any occasion before the current acquisition transfer;

the holder shall, for the purposes of this Division, be taken to have made for a purpose in connection with the operation of a taxation law a statement that the certificate relates to the current acquisition transfer.

(a) expressions used in those subsections that are also used in Income Tax Assessment Act 1936 have the same respective meanings as in that Division; andDivision 16E of Part III of the

(b) sections 159GV (other than subsection 159GV(2)) and 159GZ of the Income Tax Assessment Act 1936 apply as if references in those sections to “this Division” were references to “section 8J of the Taxation Administration Act 1953”.

the person makes a statement to a taxation officer; and

the statement is false or misleading in a material particular.

the person makes a statement to a taxation officer; and

the person omits any matter or thing from the statement; and

the statement is misleading in a material particular because of the omission.

the conduct, that the person omits a matter or thing; and

the circumstance, that the statement is misleading in a material particular.

did not know; and

could not reasonably be expected to have known;

that the statement to which the prosecution relates was false or misleading.

(a) the statement (the original statement) was made under section 389-5 in Schedule 1 notifying an amount under item 1, 2 or 2A of the table in subsection 389-5(1) in that Schedule (and no other item in that table); and

the original statement related to the financial year in which it was made; and

the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and

the further statement:

is in the approved form; and

if subsection 389-25(1) in that Schedule provides for a period for correcting the original statement—is made within that period; and

without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made.

(a) the statement (the original statement) was made under section 390-5 in Schedule 1; and

the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and

subsection 390-7(1) in Schedule 1 provides for a period for correcting the original statement; and

the further statement:

is in the approved form; and

is made within the period referred to in paragraph (c) of this subsection.

the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and

the person keeps the accounts or records; and

the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate.

the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and

the person makes the record; and

the record does not correctly record the matter, transaction, act or operation.

did not know; and

could not reasonably be expected to have known;

that:

in the case of a prosecution for an offence against subsection (1)—the accounts, accounting records or other records to which the prosecution relates did not correctly record and explain the matters, transactions, acts or operations to which they relate; or

in the case of a prosecution for an offence against subsection (1A)—the record to which the prosecution relates did not correctly record the matter, transaction, act or operation to which the record relates.

a person is convicted of an offence against subsection 8K(1) or (1B) or 8L(1) or (1A); and

the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding 40 penalty units.

the person makes a statement (whether orally, in a document or in any other way) to a taxation officer; and

the statement:

is false or misleading in a material particular; or

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

the person is reckless as to whether the statement:

is false or misleading in a material particular; or

omits any matter or thing without which the statement is misleading in a material particular.

(a) the statement (the original statement) was made under section 389-5 in Schedule 1 notifying an amount under item 1, 2 or 2A of the table in subsection 389-5(1) in that Schedule (and no other item in that table); and

the original statement related to the financial year in which it was made; and

the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and

the further statement:

is in the approved form; and

if subsection 389-25(1) in that Schedule provides for a period for correcting the original statement—is made within that period; and

without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made.

(a) the statement (the original statement) was made under section 390-5 in Schedule 1; and

the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and

subsection 390-7(1) in Schedule 1 provides for a period for correcting the original statement; and

the further statement:

is in the approved form; and

is made within the period referred to in paragraph (c) of this subsection.

the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and

the person keeps the accounts or records; and

the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate; and

the person is reckless as to whether the accounts or records correctly record and explain the matters, transactions, acts or operations to which they relate.

the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and

the person makes the record; and

the record does not correctly record the matter, transaction, act or operation; and

the person is reckless as to whether the record correctly records the matter, transaction, act or operation.

a person is convicted of an offence against section 8N or 8Q;

in a case where the person is a natural person—the Commissioner has elected under subsection 8S(1) to treat the offence otherwise than as a prescribed taxation offence; and

the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

a person is convicted of an offence against section 8T or 8U; and

the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding 100 penalty units or imprisonment for a period not exceeding 2 years, or both.

(a) a person (in this subsection referred to as the convicted person) is convicted before a court of:

(i) an offence against subsection 8K(1) or (1B) or Criminal Code in relation to a taxation law, in relation to a statement made to a taxation officer; orsection 8N, or against Division 136 or 137 of the

(ii) an offence against subsection 8L(1) or (1A) or relevant accounts) or the making of a record; andsection 8Q in relation to the keeping of any accounts, accounting records or other records (in paragraph (b) referred to as the

the court is satisfied that the proper amount of a tax liability of the convicted person or another person exceeds the amount that would have been the amount of the tax liability if it were assessed or determined, as the case requires, on the basis that the statement were not false or misleading, on the basis of the relevant accounts as they were kept or on the basis that the record were correct, as the case may be;

the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding:

(c) in a case where the offence is an offence to which subsection 8R(2) applies or that is against Criminal Code in relation to a taxation law—3 times the amount of the excess; orDivision 136 or 137 of the

in any other case—double the amount of the excess.

(a) the tax cost setting amount, worked out under Income Tax Assessment Act 1997, for all assets of a kind referred to in section 705-35 of that Act as reset cost base assets that the head company of the relevant group held continuously from the time when the subsidiary member referred to in subsection 705-315(2) of that Act joined the group until the start of the head company’s income year in which the Commissioner became aware of the errors mentioned in section 705-315 of that Act;Division 705 of the

less:

(b) the head company’s deductions under Income Tax Assessment Act 1997 for those assets for all income years before the earliest income year for which the Commissioner could amend the head company’s assessment to correct any of the errors.Division 40 (except under Subdivision 40-F, 40-G, 40-H or 40-I) or Subdivision 328-D of the

original reset cost base asset setting amount means the tax cost setting amount, worked out under Division 705 of the Income Tax Assessment Act 1997, for all reset cost base assets that the subsidiary member held at the time it joined the group, other than assets that the head company no longer held at the start of the earliest income year for which the Commissioner could amend the head company’s assessment to correct any of the errors.

tax on capital gain means the product of:

(a) the capital gain (within the meaning of the Income Tax Assessment Act 1997) that the head company makes as a result of CGT event L6 happening as mentioned in section 104-525 of that Act; and

the corporate tax rate (within the meaning of that Act) in respect of taxable income for the income year in which that CGT event happens.

(a) a person (in this subsection referred to as the convicted person) is convicted before a court of an offence against section 8T or 8U in relation to an act or omission; and

the court is satisfied that the purpose of, or one of the purposes of, the act or omission was to facilitate the avoidance of an amount of a tax liability of the convicted person or another person;

the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding:

in a case where the offence is an offence to which subsection 8V(2) applies—3 times that amount; or

in any other case—double that amount.

(a) a person (the convicted person) is convicted before a court of:

(i) an offence against subsection 8K(1) or (1B) or Criminal Code in relation to a taxation law, in relation to a statement made to a taxation officer; orsection 8N, or against Division 136 or 137 of the

an offence against subsection 8L(1) or (1A) or section 8Q in relation to the keeping of any records; and

(b) the offence relates to the Product Grants and Benefits Administration Act 2000; and

the court is satisfied that the amount that would have been the amount of a product grant or benefit payable to the convicted person or another person, determined on the basis that:

the statement were not false or misleading; or

on the basis of those records as they were kept;

as the case may be, exceeds the proper amount of the product grant or benefit payable to the convicted person or the other person;

the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding:

(d) in a case where the offence is an offence to which subsection 8R(2) applies, or that is against Criminal Code in relation to a taxation law—3 times the amount of the excess; orDivision 136 or 137 of the

in any other case—double the amount of the excess.

makes a supply of, or makes available for use, an electronic sales suppression tool or a right to use an electronic sales suppression tool; or

provides a service to an entity that involves the use of an electronic sales suppression tool.

the person is required under, or pursuant to, a taxation law to keep or make a record; and

the person acquires, or has possession or control of, an electronic sales suppression tool or a right to use an electronic sales suppression tool.

the person is required under, or pursuant to, a taxation law to keep or make a record; and

the record is kept, made or altered with the use of an electronic sales suppression tool, or is prevented by the use of an electronic sales suppression tool from being kept, made or altered; and

as a result of the use:

the record does not correctly record and explain the matter, transaction, act or operation to which it relates; or

the person does not keep or make the record in accordance with the taxation law.

(a) provision is made by or under a taxation law or legislation described in paragraph 202(e) of the Income Tax Assessment Act 1936 for the person to quote the number; or

(b) the first-mentioned person requires or requests the number to be quoted in connection with that person exercising powers or performing functions under, or in relation to, or complying with an obligation imposed by, a taxation law or a law of the Commonwealth of the kind referred to in paragraph 202(c), (d), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (kb), (la), (m), (r), (s), (sa), (t) or (u) of the Income Tax Assessment Act 1936; or

the first-mentioned person requires or requests the number to be quoted in connection with the first-mentioned person acting on the other person’s behalf in the conduct of the other person’s affairs.

record another person’s tax file number or maintain such a record; or

use another person’s tax file number in a manner connecting it with the other person’s identity; or

divulge or communicate another person’s tax file number to a third person.

(a) to the extent required or permitted by, or reasonably necessary in order to comply with an obligation imposed by, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (ka), (kb), (la), (m), (o), (q), (r), (s), (sa), (t) or (u) of the Income Tax Assessment Act 1936; or

(b) in connection with the first-mentioned person exercising powers or performing functions under, or in relation to, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (ka), (kb), (la), (m), (o), (q), (r), (s), (sa), (t) or (u) of the Income Tax Assessment Act 1936; or

in connection with the first-mentioned person exercising powers or performing functions of a registrar specified in subsection 355-67(2) in Schedule 1; or

in connection with the first-mentioned person acting on the other person’s behalf in the conduct of the other person’s affairs.

a person is an investor in relation to 2 or more investments of a similar kind; and

having regard to:

the manner in which the person became an investor in relation to the investments; and

any explanation made by the person as to becoming such an investor in that manner;

it would be reasonable to conclude that the person became such an investor in that manner for the sole or dominant purpose of ensuring, or attempting to ensure that:

(iii) although the person has not, under Income Tax Assessment Act 1936, quoted the person’s tax file number in connection with those investments (in this subparagraph called the non-TFN investments):Part VA of the

(A) amounts would not be deducted under Division 3B of that Act, or withheld under section 12-140 or 12-145 in Schedule 1 to this Act, from income in respect of one or more of the non-TFN investments; and

(B) amounts would not be paid to the Commissioner under section 14-5 in Schedule 1 to this Act, in relation to income in respect of one or more of the non-TFN investments; and

(C) TFN withholding tax would not be payable under section 14-55 in Schedule 1 to this Act in respect of one or more of the non-TFN investments; or

the investments are not referred to in a report under the regulations made under that Act;

the person commits an offence.

did not aid, abet, counsel or procure the act or omission of the corporation concerned; and

was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission of the corporation.

a director or secretary of the corporation;

a receiver and manager of property of the corporation;

(ba) an administrator, within the meaning of the Corporations Act 2001, of the corporation;

an administrator of a deed of company arrangement executed by the corporation under Part 5.3A of that Act;

a liquidator of the corporation appointed in a voluntary winding up of the corporation; or

a trustee or other person administering a compromise or arrangement made between the corporation and another person or other persons.

(a) the conviction of a person of an offence against a provision of Subdivision A or B or against Criminal Code in relation to a taxation law; orDivision 136 or 137 of the

(b) the conviction of a person of an offence against the Crimes (Taxation Offences) Act 1980; or

the conviction of a person of an offence against:

(i) Crimes Act 1914; orsection 6 of the

(ii) Criminal Code;section 11.1, 11.4 or 11.5 of the

being an offence that relates to an offence of a kind referred to in paragraph (a) or (b) of this subsection; or

(d) the conviction of a person of an offence against Criminal Code, being an offence that relates to a tax liability; orsection 134.1, 134.2, 135.1, 135.2 or 135.4 of the

(e) the making of an order under Crimes Act 1914 in relation to a person in respect of an offence of a kind referred to in paragraph (a), (b), (c) or (d) of this subsection; orsection 19B of the

(f) the conviction of a person of an offence against Criminal Code, being an offence that relates to a taxation law.Division 136 or 137 of the

a person is convicted of 2 or more offences against section 8T or 8U, or both, before the same court at the same sitting; and

assuming that the person had only been convicted of one of those offences, that offence would have been punishable on summary conviction;

all those offences are punishable on summary conviction.

the place where the act was done;

if the person is a natural person—the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or

if the person is a corporation—the head office, a registered office or a principal office of the corporation;

and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places.

the place where the act should have been done;

if the person is a natural person—the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or

if the person is a corporation—the head office, a registered office or a principal office of the corporation;

and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places.

a director, employee or agent of the corporation; or

any other person:

at the direction; or

with the consent or agreement (whether express or implied);

of a director, employee or agent of the corporation;

shall be deemed to have been done, or omitted to have been done, as the case may be, also by the corporation.

upon the conviction of a person for a taxation offence, the court before which the person is convicted, in addition to imposing a penalty on the person, orders the person to pay an amount to the Commissioner; and

the court has civil jurisdiction to the extent of the amount;

the order is enforceable in all respects as a final judgment of the court in favour of the Commissioner.

upon conviction of a person for a taxation offence, the court before which the person is convicted, in addition to imposing a penalty on the person, orders the person to pay an amount to the Commissioner; and

the court:

does not have civil jurisdiction; or

has civil jurisdiction, but does not have civil jurisdiction to the extent of the amount;

the proper officer of the court shall issue to the Commissioner a certificate in the prescribed form containing the prescribed particulars.

a prosecution of a person for a prescribed taxation offence that is punishable by a fine exceeding the prescribed amount in relation to the person is instituted in accordance with subsection (2); and

before the expiration of the period of 14 days after service of process on the person in respect of the prescribed taxation offence, the person elects, in the prescribed manner, to have the case tried in the Supreme Court of the State or Territory in which the prosecution was instituted;

the prosecution shall, by force of this subsection and without any order of the Supreme Court, be removed to the Supreme Court.

the usual practice and procedure of the Supreme Court in civil cases; or

the directions of the Supreme Court or a Justice or Judge of the Supreme Court.

a specified prescribed taxation offence;

a prescribed taxation offence included in a specified class of prescribed taxation offences; or

any prescribed taxation offence.

if the person is a natural person—$5,000; or

if the person is a corporation—$25,000.

evidence in support or rebuttal of the matter stated or averred, or of any other matter, is given; or

the matter averred is a mixed question of law and fact, but, in that case, the statement or averment is prima facie evidence of the fact only.

does not apply to any fault element of an offence; and

does not apply in relation to any offence for which imprisonment is a penalty; and

does not lessen or affect any onus of proof otherwise falling on a defendant.

the conviction;

the order of the court;

where the order of the court includes the imposition of a fine—the time allowed by the court for payment of the fine; and

the right of the defendant to make an application under section 13A for an order setting aside the conviction.

where a fine was imposed by the court—before the expiration of:

the period allowed by the court for payment of the fine; or

a period of 21 days after the date of service of the notice;

whichever is the longer; or

where no fine was imposed by the court—within 21 days after the date of service of the notice;

make an application in writing to the court, or to another court of summary jurisdiction that would have had jurisdiction to make the conviction or order, for an order setting aside the conviction or order.

in the case of an application under subsection (1):

the defendant did not receive notice of the proceedings in which the conviction or order was made, or did not receive such notice in sufficient time to enable the defendant to attend the proceedings; or

the defendant failed to attend the proceedings in which the conviction or order was made for reasons that, in the opinion of the court, render it desirable, in the interests of justice, that the conviction or order be set aside and the matter re-heard; or

in the case of an application under subsection (2):

the defendant:

(A) did not receive notice of the proceedings in which the conviction or order was made, or did not receive such notice in sufficient time to enable the defendant to attend the proceedings; and

(B) did not receive notice of the conviction or order, or did not receive such notice in sufficient time to enable the defendant to apply, within the time specified in paragraph (1)(a), for an order setting aside the conviction or order; or

the defendant failed to attend the proceedings in which the conviction or order was made, and failed to make an application in accordance with subsection (1) in relation to the notice served on the defendant under section 11 in relation to the conviction or order, for reasons that, in the opinion of the court, render it desirable, in the interests of justice, that the conviction or order be set aside and the matter re-heard;

the court shall set aside the conviction or order and shall:

proceed forthwith to re-hear and determine the matter; or

adjourn the proceedings for re-hearing the matter to such time and place as the court thinks fit.

cause notice of the making of the application to be given to each party to the application other than the defendant; and

where the conviction or order was made by a court other than the relevant court—cause notice of the making of the application to be given to that other court.

an order setting aside the conviction or setting aside the order of the convicting court in respect of the conviction; or

an order varying the order of the convicting court in respect of the conviction so as to reduce its severity.

to the convicting court; or

to any other court of summary jurisdiction that would have had jurisdiction to make the conviction or order.

the conviction or order was made in circumstances that, in the opinion of the court, make it desirable, in the interests of justice, that:

the conviction or order be set aside; or

the order be varied by reducing its severity; or

because of other special circumstances (whether or not existing at the time the conviction or order was made) it is desirable, in the interests of justice, or in order to avoid undue hardship, that:

the order be set aside; or

the order be varied so as to reduce its severity;

the court may set aside the conviction, or set aside or vary the order, as the case may be, on such terms as to costs or otherwise as the court thinks just.

is not the convicting court; and

sets aside the conviction, or sets aside or varies the order, of the convicting court;

the proper officer of the quashing court shall without delay cause notice of the setting aside or variation to be given to the convicting court.

(a) a person appointed or engaged under the Public Service Act 1999; or

a State taxation officer.

State includes the Northern Territory.

State Minister means:

in relation to a State other than the Northern Territory—a Minister of the Crown of the State; or

in relation to the Northern Territory—a Minister of the Northern Territory.

State taxation officer means:

a person or authority, not being a State Minister, who or which is for the time being authorised under a law of a State to perform the functions of a State taxation officer under this Part; or

a person, not being a State Minister, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.

State tax law means a law of a State relating to taxation.

Territory means the Australian Capital Territory.

Territory taxation officer means:

a person or authority, not being a Minister of State of the Commonwealth, who or which is for the time being authorised under a law of the Territory to perform the functions of a Territory taxation officer under this Part; or

a person, not being a Minister of State of the Commonwealth, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.

Territory tax law means a law of the Territory relating to taxation.

may, at all reasonable times, enter upon any land in the Territory;

shall have full and free access at all reasonable times to all documents in the Territory; and

may take extracts from, and make copies of, any documents in the Territory.

to furnish the Commissioner with such information as the Commissioner requires;

to attend before the Commissioner, or before an officer authorised by the Commissioner for the purpose, at a time and place specified in the notice and there answer questions; and

to produce to the Commissioner, or to an officer authorised by the Commissioner for the purpose, any documents in the custody or under the control of the person.

in the case of proceedings for an offence—evidence is adduced that the document is not a true copy or a true extract; or

in any other case—it is proved that the document is not a true copy or a true extract.

(a) pursuant to a State tax law, a copy (in this section referred to as the primary copy) is made of, or an extract (in this section referred to as the primary extract) is taken from, a document (in this section referred to as the original document); and

pursuant to subsection (2) or (4), a State taxation officer has certified the primary copy to be a true copy of, or the primary extract to be a true extract taken from, the original document;

a State taxation officer may:

certify a copy of the primary copy or primary extract to be a true copy; or

certify an extract taken from the primary copy or primary extract to be a true extract.

a copy, certified under subsection (7), of a primary copy of, or a primary extract taken from, an original document; or

an extract, certified under subsection (7), taken from a primary copy of, or a primary extract taken from, an original document;

shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original document.

in the case of proceedings for an offence, evidence is adduced that:

the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or

the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document; or

in any other case, it is proved that:

the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or

the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document.

(a) a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the Banking Act 1959; and

a co-operative housing society; and

(c) a registered entity under the Financial Sector (Collection of Data) Act 2001.

State/Territory debits tax law means:

a State tax law; or

a Territory tax law;

relating to the taxation of debits made to accounts kept with financial institutions.