Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8j:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8J (pt 1/5)
Character Range: 138355–141068

8J  Interpretation
 (1) In this Subdivision:
accounting records includes invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry and also includes:
 (a) such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up; and
 (b) such other documents (if any) as are prescribed.
accounts means ledgers, journals, profit and loss accounts and balance‑sheets, and includes statements, reports and notes attached to, or intended to be read with, any of the foregoing.
data processing device means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.
taxation officer means a person exercising powers or performing functions under, pursuant to or in relation to a taxation law.
 (2) A reference in this Subdivision to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device, by way of electronic transmission or in any other form and, without limiting the generality of the foregoing, includes a statement:
 (a) made in an application, certificate, declaration, notification, objection, return, claim or other document made, prepared, given or furnished, or purporting to be made, prepared, given or furnished, under or pursuant to a taxation law; or
 (b) made in an instrument lodged for assessment under or pursuant to a taxation law; or
 (c) made in answer to a question asked of a person under or pursuant to a taxation law; or
 (d) made in any information furnished, or purporting to be furnished, under or pursuant to a taxation law; or
 (e) made in a document furnished to a taxation officer otherwise than under or pursuant to a taxation law;
but does not include a statement made in a document produced pursuant to:
 (kaa) subparagraph 451(2)(c)(ii) or paragraph 453(1)(e) of the Income Tax Assessment Act 1936;
 (p) paragraph 13G(1)(c) of this Act; or
 (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or
 (q) paragraph 353‑25(1)(b) or (c) in Schedule 1 to this Act.
 (2A) If a document is given on a data processing device, or by way of electronic transmission, by a registered tax agent or BAS agent on behalf of a taxpayer, then, for the purposes of this Subdivision, each statement in the document is taken to have been made by the taxpayer unless the taxpayer can show that the taxpayer did not authorise the statement.
 (3) A reference in this Subdivision to a relevant offence is a reference to:
 (a) an offence against:
 (i) subsection 8K(1) or (1B) or 8L(1) or (1A) or section