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Crimes (Taxation Offences) Act 1980

No. 156, 1980

Compilation No. 26

Compilation date: 14 October 2024

                Includes amendments: Act No. 38, 2024

About this compilation

This compilation

This is a compilation of the Crimes (Taxation Offences) Act 1980 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part I—Preliminary
1 Short title
2 Commencement
3 Interpretation
3A Extension to external Territories and Australian installations
4 Secrecy
Part II—Offences relating to income tax
5 Arrangements to avoid payment of income tax
6 Aiding and abetting
7 Arrangements to secure inability to pay income tax
8 Offences in relation to particular transactions
9 Prosecutions and convictions
10 Evidence
11 Stay of proceedings
12 Additional penalty
Part IV—Offences relating to fringe benefits tax
14 Application of Part I and Part II in relation to fringe benefits tax
Part V—Offences relating to petroleum resource rent tax
15 Application of Part I and Part II in relation to petroleum resource rent tax
Part VII—Offences relating to superannuation guarantee charge
17 Application of Parts I and II in relation to superannuation guarantee charge
Part VIII—Offences Relating to Goods and Services Tax
18 Application of Parts I and II in relation to goods and services tax
Part IX—Offences Relating to Wine Equalisation Tax
19 Application of Parts I and II