Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8c
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8C
Character Range: 130469–132519

8C  Failure to comply with requirements under taxation law
 (1) A person who refuses or fails, when and as required under or pursuant to a taxation law to do so:
 (a) to give any information or document to the Commissioner or another person; or
 (aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or
 (ab) to publish information in the manner in which it is required under a taxation law to be published; or
 (b) to lodge an instrument with the Commissioner or another person for assessment; or
 (d) to notify the Commissioner or another person of a matter or thing; or
 (e) to produce a book, paper, record or other document to the Commissioner or another person; or
 (f) to attend before the Commissioner or another person; or
 (fa) to comply with a superannuation guarantee education direction in accordance with subsection 384‑17(1) in Schedule 1; or
 (g) to apply for registration or cancellation of registration under the A New Tax System (Goods and Services Tax) Act 1999; or
 (h) to comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000; or
 (i) to comply with subsection 82‑10F(4) of the Income Tax (Transitional Provisions) Act 1997;
commits an offence.
 (1A) An offence under subsection (1) is an offence of absolute liability.
Note: For absolute liability, see section 6.2 of the Criminal Code.
 (1B) Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.
Note: A defendant bears an evidential burden in relation to the matters in subsection (1B), see subsection 13.3(3) of the Criminal Code.
 (2) For the purposes of paragraphs (1)(a) and (d), a person shall not be taken to have refused or failed to furnish information to the Commissioner or another person, or to notify the Commissioner or another person of a matter or thing, merely because the person has refused or failed to quote the person's tax file number to the Commissioner or other person.