Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 5563–8656

public holidays
8AAZN Overpayments made by the Commissioner under taxation laws
Part III—Prosecutions and offences
Division 1—Preliminary
8A Interpretation
8AC Application of Part to the Tax Agent Services Act 2009
Division 2—Offences
Subdivision A—Failure to comply with taxation requirements
8B Interpretation
8C Failure to comply with requirements under taxation law
8D Failure to answer questions when attending before the Commissioner etc.
8E Penalties for failure to comply with requirements under taxation law
8F Election to treat offence otherwise than as prescribed taxation offence
8G Order to comply with requirement
8H Penalty for failure to comply with order to comply
8HA Court may order payment of amount in addition to penalty
Subdivision B—Offences relating to statements, records and certain other Acts
8J Interpretation
8K False or misleading statements
8L Incorrectly keeping records etc.
8M Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)
8N Recklessly making false or misleading statements
8Q Recklessly incorrectly keeping records etc.
8R Penalties for offences against sections 8N and 8Q
8S Election to treat offence otherwise than as prescribed taxation offence
8T Incorrectly keeping records with intention of deceiving or misleading etc.
8U Falsifying or concealing identity with intention of deceiving or misleading etc.
8V Penalties for offences against sections 8T and 8U
8W Court may order payment of amount in addition to penalty
Subdivision BAA—Offences relating to electronic sales suppression tools
8WAA Object of this Subdivision
8WAB Interpretation
8WAC Producing or supplying electronic sales suppression tools
8WAD Possessing electronic sales suppression tools
8WAE Incorrectly keeping records using electronic sales suppression tools
Subdivision BA—Offences relating to tax file numbers
8WA Unauthorised requirement etc. that tax file number be quoted
8WB Unauthorised recording etc. of tax file number
8WC Conducting affairs so as to avoid tax file number requirements
Subdivision C—Miscellaneous
8XA Unauthorised access to taxation records
8Y Liability of officers etc. of corporations
8Z Evidentiary certificate relating to previous convictions
Division 3—Prosecution of taxation offences
8ZA Prosecution of taxation offences
8ZB Prosecution may be commenced at any time
8ZC Place where offence committed
8ZD Conduct by employees or agents of corporations
8ZE Civil penalty not payable if prosecution instituted
8ZF Penalties for corporations
8ZG Enforcement of orders for payment
8ZH Penalties not to relieve from tax
Division 4—Prescribed taxation offences
8ZJ Prosecution of prescribed taxation offences
8ZK Protection of witnesses
8ZL Averment
8ZM Evidence of authority to institute proceedings
8ZN Costs
Division 5—Service of summons for prescribed taxation offences
9 Interpretation
10 Service of summons by post
11 Notice of conviction in absentia
12 Notice of intention to issue warrant in default of payment
13 Limitation of action to enforce payment of fine
13A Setting aside of conviction or order
13B Proof of