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Bill Doogue
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Tax Offences - VIC
Welcome to the VIC Accessibility of records for tax department article page. Everything you need to know about Accessibility of records for tax department according to VIC law - Dated: 01/09/2009

What the Law States according to VIC Law for Accessibility of records for tax department
According to VIC Law for the charge of Accessibility of records for tax department,

Taxation Administration Act 1997 - SECT 53

Accessibility

53. Accessibility

A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Commissioner if the Commissioner requires its production.

The Maximum Penalty - Accessibility of records for tax department
According to VIC Law for the charge of Accessibility of records for tax department,
200 penalty units in the case of a body corporate;
40 penalty units in any other case.

What the Police must prove according to VIC Law for Accessibility of records for tax department

1. Required to keep a record

2. Did so in a way that it could not be easily produced

Possible Defences under VIC Law - Accessibility of records for tax department

Factual dispute
No legal requirement to keep record
Necessity

In VIC which court will hear the matter - Accessibility of records for tax department

Magistrates Court
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