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s51 Additional Records for Taxation

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.

The offence

Section 51 of the Taxation Administration Act 1997.

The prosecution must prove:

The defendant was:

  1. Required to keep additional records;

  2. Issued with a notice requiring them to keep the additional records; and

  3. 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.

White Collar Crime Charges

Corporations Act 1984

s184 Good Faith, Use of Position and Use of Information

s260A Financial Assistance by a Company for Acquiring Shares

s596 Frauds by Officers

Tax Administration Act 1997

s50 Requirement to Keep Proper Records

s51 Additional Records for Taxation

s52 Inclusion of False or Misleading Information in Records

s53 Accessibility of Records for Tax Department

s54 Form of Record

s57 Giving False or Misleading Information to Tax Officers

s58 Deliberately Omitting Information

s60 Falsifying or Concealing Identity

s61 Tax Evasion

Crimes Act 1958

s249 Contaminating Goods Causing Public Alarm or Economic Loss

s254 Destruction of Evidence

s255 Corporate Criminal Responsibility for Offence Against Section 254

s83 False Accounting

s83A Falsification of Documents

s86 Suppression of Documents

Repealed Legislation

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Dribbin & Brown

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Melbourne – 03 8644 7320
13/200 Queen St
Melbourne Vic 3000

Frankston – 03 8644 7322
8/395-399 Nepean Hwy
Frankston VIC, 3199

Ballarat – 03 8644 7310
Armstrong House
17 Armstrong Street South
Ballarat Central VIC, 3350

Dandenong – 03 8644 7315
1a/147 Foster St
Dandenong, VIC, 3175

Moorabbin – 03 8644 7328
Level 1, 441 South Rd
Moorabbin, Vic, 3189

Geelong – 03 8644 7300
2/13 Fenwick Street
Geelong Vic 3220

Ringwood – 03 8644 7325
7/2 Nelson St
Ringwood VIC 3134

Werribee – (03) 9116 9595
9/7 Bridge Street
Werribee VIC 3030

© 2021 Dribbin & Brown

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Dribbin & Brown

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