Tax Administration Act 1994

143B Evasion or similar offence

(1)

A person commits an offence against this Act if the person—

(a)

knowingly does not keep the documents required to be kept by a tax law; or

(b)

knowingly does not provide information (including tax returns and tax forms) to the Commissioner or any other person when required to do so by a tax law; or

(c)

knowingly provides altered, false, incomplete, or misleading information (including tax returns and tax forms) to the Commissioner or any other person in respect of a tax law or a matter or thing relating to a tax law; or

(d)

knowingly does not make a deduction or withholding of tax required to be made by a tax law; or

(e)

pretends to be another person for any purpose or reason relating to a tax law,—

and does so—

(f)

intending to evade the assessment or payment of tax by the person or any other person under a tax law; or

(g)

to obtain a refund or payment of tax in the knowledge that the person is not lawfully entitled to the refund or payment under a tax law; or

(h)

to enable another person to obtain a refund or payment of tax in the knowledge that the other person is not lawfully entitled to the refund or payment under a tax law.

(2)

A person who evades or attempts to evade the assessment or payment of tax by the person or another person under a tax law commits an offence against this Act.

(3)

In this section, tax includes a repayment obligation as defined in section 4(1) of the Student Loan Scheme Act 2011.

(4)

A person who is convicted of an offence against subsection (1) or subsection (2) is liable to—

(a)

imprisonment for a term not exceeding 5 years; or

(b)

a fine not exceeding $50,000; or

(c)

both.

Section 143B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 143B(1)(a): amended, on 29 August 2011, by section 184 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 143B(3): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).