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Kristina Kothrakis
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Tax Offences - VIC
Welcome to the VIC Failure to lodge documents article page. Everything you need to know about Failure to lodge documents according to VIC law - Dated: 09/01/2009

What the Law States according to VIC Law for Failure to lodge documents
According to VIC Law for the charge of Failure to lodge documents,

Taxation Administration Act 1997 - SECT 59

Failure to lodge documents

59. Failure to lodge documents

A person must not fail or refuse to lodge a document, statement or return that is required to be lodged by a taxation law.

Penalty: 200 penalty units in the case of a body corporate; 40 penalty units in any other case.

The Maximum Penalty - Failure to lodge documents
According to VIC Law for the charge of Failure to lodge documents,
40 - 200 penalty units

What the Police must prove according to VIC Law for Failure to lodge documents

 1. The accused was required to lodge documents in accordance with a taxation law

2. The accused failed or refused to do so.

Possible Defences under VIC Law - Failure to lodge documents

1. Factual dispute

2. Lack of requirement to lodge documents

In VIC which court will hear the matter - Failure to lodge documents

Magistrates' Court
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