Commonwealth Consolidated Acts

CRIMES (TAXATION OFFENCES) ACT 1980 - NOTES

No. 156, 1980

Compilation No. 26

Compilation date: 14 October 2024

Includes amendments: Act No. 38, 2024

About this compilation

This compilation

This is a compilation of the Crimes (Taxation Offences) Act 1980 that shows the text of the law as amended and in force on 14  October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part I--Preliminary

1 Short title

2 Commencement

3 Interpretation

3A Extension to external Territories and Australian installations

4 Secrecy

Part II--Offences relating to income tax

5 Arrangements to avoid payment of income tax

6 Aiding and abetting

7 Arrangements to secure inability to pay income tax

8 Offences in relation to particular transactions

9 Prosecutions and convictions

10 Evidence

11 Stay of proceedings

12 Additional penalty

Part IV--Offences relating to fringe benefits tax

14 Application of Part I and Part II in relation to fringe benefits tax

Part V--Offences relating to petroleum resource rent tax

15 Application of Part I and Part II in relation to petroleum resource rent tax

Part VII--Offences relating to superannuation guarantee charge

17 Application of Parts I and II in relation to superannuation guarantee charge

Part VIII--Offences Relating to Goods and Services Tax

18 Application of Parts I and II in relation to goods and services tax

Part IX--Offences Relating to Wine Equalisation Tax

19 Application of Parts I and II in relation to wine equalisation tax

Part X--Offences Relating to Luxury Car Tax

20 Application of Parts I and II in relation to luxury car tax

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev ... ) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3--Legislation history

 

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Crimes (Taxation Offences) Act 1980	156, 1980	4 Dec 1980	4 Dec 1980 (s 2)
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	s 44-46: 14 Dec 1984 (s 2(3))	--
Sales Tax Laws Amendment Act 1985	47, 1985	30 May 1985	Sch: 30 May 1985 (s 2(1))	--
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986	41, 1986	24 June 1986	Sch: 24 June 1986 (s 2(1))	--
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	s 30: 1 July 1986 (s 2(1)) s 31: 24 June 1986 (s 2(2))	--
Statute Law (Miscellaneous Provisions) Act (No. 1) 1986	76, 1986	24 June 1986	s 9 and Sch 1: 24 June 1986 (s 2(1))	s 9
Taxation Laws Amendment Act (No. 4) 1986	154, 1986	18 Dec 1986	s 18: 18 Dec 1986 (s 2(1))	--
Taxation Laws Amendment (Company Distributions) Act 1987	58, 1987	5 June 1987	s 4: 5 June 1987 (s 2(1))	--
Taxation Laws Amendment Act 1987	61, 1987	5 June 1987	s 4: 5 June 1987 (s 2)	--
Sales Tax (Off-shore Installations) Amendment Act 1987	140, 1987	18 Dec 1987	Sch (item 7): 21 Jan 1987 (s 2(2))	--
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	s 4 and Sch: 15 Jan 1988 (s 2)	s 4
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	s 4: 1 Jan 1989 (s 2(1))	--
Taxation Laws Amendment Act (No. 5) 1989	20, 1990	17 Jan 1990	s 4: 17 Jan 1990 (s 2(1))	--
Taxation Laws Amendment Act (No. 3) 1990	58, 1990	16 June 1990	s 4: 16 June 1990 (s 2(1))	--
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	Sch: 1 July 1990 (s 2(1))	--
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	Sch: 1 July 1992 (s 2)	--
Sales Tax Amendment (Transitional) Act 1992	118, 1992	30 Sept 1992	Sch: 28 Oct 1992 (s 2)	--
as amended by
Taxation Laws Amendment Act 1993	17, 1993	9 June 1993	s 61(2): 28 Oct 1992 (s 2(2))	--
Taxation Laws Amendment Act (No. 2) 1993	18, 1993	9 June 1993	Sch: 9 June 1993 (s 2(1))	--
Insolvency (Tax Priorities) Legislation Amendment Act 1993	32, 1993	16 June 1993	Sch: 1 June 1993 (s 2(2))	--
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	s 4-6: 24 Dec 1993 (s 2(1))	s 4 and 6
Taxation Laws Amendment Act (No. 3) 1994	138, 1994	28 Nov 1994	s 7(1): 28 Nov 1994 (s 2(1))	--
Taxation Laws Amendment Act (No. 3) 1995	170, 1995	16 Dec 1995	Sch 2 (items 59, 60, 64): 16 Dec 1995 (s 2(1))	Sch 2 (item 64)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 5 (items 44-46): 25 Oct 1996 (s 2(1))	--
Crimes and Other Legislation Amendment Act 1997	20, 1997	7 Apr 1997	Sch 2 (item 3): 7 Apr 1997 (s 2(1))	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	Sch 3 (item 56): 1 July 1997 (s 2)	--
Taxation Laws Amendment Act (No. 3) 1998	47, 1998	23 Jun 1998	Sch 4 (items 4, 5): 23 June 1998 (s 2(1))	--
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Sch 8 (items 3-14): 1 July 2000 (s 2(17))	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Sch 2 (items 37-39): 22 Dec 1999 (s 2(1))	--
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Sch 10 (item 19): 22 Dec 1999 (s 2(11))	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Sch 11 (item 10): 1 July 2000 (s 2(9)(b)) Sch 16 (item 1): 22 Dec 1999 (s 2(1))	--
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 1): 7 Apr 1997 (s 2(1) item 19)	--
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Sch 4: 1 July 2004 (s 2(1) item 5)	Sch 4 (items 10, 23)
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Sch 5 (item 152): 1 July 2006 (s 2(1) item 21)	--
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Sch 2 (items 36-43), Sch 5 (items 45-111) and Sch 6 (items  1, 5-11): 14 Sept 2006 (s 2(1) items 2, 4)	Sch 6 (items 1, 5-11)
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Sch 7 (item 6): 1 July 2006 (s 2(1) item 10)	--
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Sch 2 (item 8): 17 Dec 2010 (s 2(1) item 2)	--
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012	14, 2012	29 Mar 2012	Sch 3 (items 3-6): 1 July 2012 (s 2(1) item 5)	--
Petroleum Resource Rent Tax Assessment Amendment Act 2012	18, 2012	29 Mar 2012	Sch 6 (item 6): 1 July 2012 (s 2(1) item 14)	--
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013	88, 2013	28 June 2013	Sch 7 (item 195): 28 June 2013 (s 2(1) item 19)	--
Minerals Resource Rent Tax Repeal and Other Measures Act 2014	96, 2014	5 Sept 2014	Sch 1 (items 9-13, 122-124): 30 Sept 2014 (s 2(1) item 2 and F2014L01256)	Sch 1 (item 122-124)
Treasury Legislation Amendment (Repeal Day) Act 2015	2, 2015	25 Feb 2015	Sch 2 (items 74, 75, 95-99): 25 Feb 2015 (s 2(1) item 5)	Sch 2 (items 95-99)
as amended by
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18)	--
Statute Law Revision Act (No. 1) 2016	4, 2016	11 Feb 2016	Sch 4 (items 1, 84, 85): 10 Mar 2016 (s 2(1) item 6)	--
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2018	Sch 8 (item 23): 1 Apr 2019 (s 2(1) item 11)	--
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 2 (item 36): 8 Dec 2021 (s 2(1) item 3)	--
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024	38, 2024	31 May 2024	Sch 1 (item 59): 14 Oct 2024 (s 2(1) item 2)	--

Endnote 4--Amendment history

 

Provision affected	How affected
Part I
s 3.....................	am No 123, 1984; No 47, 1985; Nos 41 and 154, 1986; Nos 58, 61, 140 and 145, 1987; No 97, 1988; Nos 20, 58 and 60, 1990; No  92, 1992; No 118, 1992 (as am by No 17, 1993); Nos 18, 32 and 118, 1993; No 138, 1994; No 170, 1995; No  43, 1996; No 39, 1997; No 47, 1998; Nos 176, 178 and 179, 1999; No 101, 2004; No 101, 2006; Nos 14 and 18, 2012; No 88, 2013; No 96, 2014; No 2, 2015; No 8, 2019; No 127, 2021
s 3A....................	ad No 123, 1984
s 4.....................	am No 41, 1986; No 145, 1987; No 60, 1990; No 92, 1992; No 118, 1992; No 176, 1999; No  73, 2006; No 101, 2006
	rs No 145, 2010
Part II
Part II heading.............	am No 118, 1992
	rs No 101, 2006
Part II...................	am No 176, 1999; No 101, 2006; No 14, 2012; No 96, 2014
s 5.....................	am No 118, 1992; No 101, 2004; No 101, 2006; No 143, 2007; No 4, 2016
s 6.....................	am No 118, 1992; No 101, 2004; No 101, 2006; No 4, 2016
s 7.....................	am No 118, 1992; No 101, 2004; No 101, 2006; No 143, 2007; No 4, 2016
s 8.....................	am No 118, 1992; No 43, 1996; No 101, 2004; No 101, 2006; No 4, 2016
s 9.....................	am No 123, 1984; No 76, 1986; No 43, 1996; No 20, 1997; No 57, 2002; No  101, 2004
s 10....................	am No 118, 1992; No 101, 2006
s 11....................	am No 118, 1992; No 101, 2006
s 12....................	am No 118, 1992; No 101, 2006
Part IIA..................	ad No 118, 1992
	rep No 101, 2006
s 12A...................	ad No 118, 1992
	rep No 101, 2006
Part III..................	rep No 101, 2006
s 13....................	am No 48, 1986; No 101, 2004
	rep No 101, 2006
Part IV
Part IV..................	ad No 41, 1986
s 14....................	ad No 41, 1986
	am No 48, 1986; No 176, 1999; No 101, 2004; No 101, 2006; No 38, 2024
Part V
Part V...................	ad No 145, 1987
s 15....................	ad No 145, 1987
	am No 101, 2004; No 101, 2006; No 38, 2024
Part VI..................	ad No 60, 1990
	rep No 101, 2006
s 16....................	ad No 60, 1990
	am No 101, 2004
	rep No 101, 2006
Part VII
Part VII..................	ad No 92, 1992
s 17....................	ad No 92, 1992
	am No 101, 2004; No 101, 2006; No 38, 2024
Part VIII
Part VIII.................	ad No 176, 1999
s 18....................	ad No 176, 1999
	am No 101, 2004; No 101, 2006; No 38, 2024
Part IX
Part IX..................	ad No 176, 1999
s 19....................	ad No 176, 1999
	am No 101, 2004; No 101, 2006; No 38, 2024
Part X
Part X...................	ad No 176, 1999
s 20....................	ad No 176, 1999
	am No 101, 2004; No 101, 2006; No 38, 2024
Part XI..................	ad No 14, 2012
	rep No 96, 2014
s 21....................	ad No 14, 2012
	rep No 96, 2014