Have you been charged with Failing to Keep Additional Records for Taxation?
Before entering your plea, consult a specialist criminal lawyer in order to determine whether you have a valid defence.
Some questions to consider include: Can the prosecution make out all the elements of the charge? Were you required to keep additional records? Did you receive a notice to that effect? Are the facts in dispute?
Please read below for more information in relation to this charge.
Elements of the offence
Section 51 of the Taxation Administration Act 1997.
The prosecution must prove:
The defendant was:
Required to keep additional records;
Issued with a notice requiring them to keep the additional records; and
Failed to do so.
The maximum penalty
500 penalty units in the case of a body corporate.
100 penalty units in any other case.
Where will my case be heard?
Additional Records cases can only be heard in the Magistrates’ Court of Victoria.
Questions to consider
Do you have a defence?
If you are pleading guilty, what can you do to minimise your sentence?
What to do next?
Consult an experienced criminal lawyer so that your matter may be dealt with properly from the outset. Don’t leave it until the last minute – thorough preparation is critical to the success of any matter.
If you have been charged with Failing to Keep Additional Records arrange to see one of our experienced legal team today.
The legislation
Section 51 Additional records
(1) The Commissioner, by written notice given to a person who is required by a taxation law to keep a record or cause a record to be kept, may require the person to keep, or cause to be kept, additional records specified in the notice.
(2) A person must comply with a notice under subsection (1).
Penalty: 500 penalty units in the case of a body corporate; 100 penalty units in any other case.
