Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8L

  (1)   A person commits an offence if:

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

  (b)   the person keeps the accounts or records; and

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

  (1A)   A person commits an offence if:

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

  (b)   the person makes the record; and

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

  (1B)   An offence under subsection   (1) or (1A) is an offence of absolute liability.

Note:   For absolute liability , see section   6.2 of the Criminal Code .

  (2)   In a prosecution of a person for an offence against subsection   (1) or (1A), it is a defence if the person proves that the person:

  (a)   did not know; and

  (b)   could not reasonably be expected to have known;

that:

  (c)   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

  (d)   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.

Note:   The defendant bears a legal burden in relation to the matter in subsection   (2), see section   13.4 of the Criminal Code .