Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Download] [Help]

CRIMES (TAXATION OFFENCES) ACT 1980 - NOTES

No. 156, 1980

Compilation No. 25

Compilation date: 8 December 2021

Includes amendments up to: Act No. 127, 2021

Registered: 17 December 2021

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 8 December 2021 (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 Legislation 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 series page on the Legislation 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 series page on the Legislation 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in 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)

--

 

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

Part V

 

Part V...................

ad No 145, 1987

s 15....................

ad No 145, 1987

 

am No 101, 2004; No 101, 2006

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

Part VIII

 

Part VIII.................

ad No 176, 1999

s 18....................

ad No 176, 1999

 

am No 101, 2004; No 101, 2006

Part IX

 

Part IX..................

ad No 176, 1999

s 19....................

ad No 176, 1999

 

am No 101, 2004; No 101, 2006

Part X

 

Part X...................

ad No 176, 1999

s 20....................

ad No 176, 1999

 

am No 101, 2004; No 101, 2006

 

 

Part XI..................

ad No 14, 2012

 

rep No 96, 2014

s 21....................

ad No 14, 2012

 

rep No 96, 2014

 


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback