Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8j:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8J (pt 3/5)
Character Range: 143126–145644

11.1 of the Criminal Code that relates to an offence against section 8N or 8Q, as the case may be.
 (8) A reference in subsection 8V(2) or subsection (4) of this section to an offence against section 8T or 8U includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8T or 8U, as the case may be.
 (9) A reference in this Subdivision to a statement made to a taxation officer includes a reference to a statement made to a person other than a taxation officer for a purpose in connection with the operation of a taxation law.
 (10) A reference in subsection (9) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of a taxation law is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement:
 (a) made in an application, certificate, declaration, notification or other document, made, given or furnished to the person; or
 (aa) made in:
 (i) a tax invoice (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); or
 (ii) an adjustment note (within the meaning of that Act); or
 (iii) a third party adjustment note (within the meaning of that Act);
  given to the person; or
 (b) made in answer to a question asked by the person; or
 (c) made in any information furnished to the person.
 (11) Where a person omits from a return furnished under or pursuant to the Income Tax Assessment Act 1936 or the regulations under that Act, being a return of income derived by the person, a partnership or a trust estate during a period, any assessable income derived by the person, partnership or the trust estate, as the case may be, during the period, the person shall, for the purposes of this Subdivision, be taken to have made a statement in the return to the effect that the person, the partnership or the trust estate, as the case requires, did not derive the assessable income during the period.
 (12) Where:
 (a) a person issues a notice to another person under section 265B of the Income Tax Assessment Act 1936;
 (b) a person to whom a notice is issued under that section gives the notice to another person in connection with the transfer of a qualifying security to the other person; or
 (c) a person gives advice in writing to another person, in connection with the transfer of a qualifying security, of a variation or partial redemption of the