Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 6/13)
Character Range: 1524987–1527692

In a prosecution of a person for an offence against section 8C of this Act because of this section as it applies because of Division 444, it is a defence if the person proves that the person:
 (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and
 (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.

Subdivision 353‑B—Powers to obtain information and evidence from overseas

Table of sections
353‑25 Offshore information notices
353‑30 Offshore information notices—consequence of not complying

353‑25  Offshore information notices
 (1) The Commissioner may, by notice in writing (an offshore information notice) given to you, request you to do all or any of the following:
 (a) to give the Commissioner any information that the Commissioner reasonably believes is:
 (i) relevant to the *assessment of a *tax‑related liability of yours; and
 (ii) *offshore information;
 (b) to produce to the Commissioner any documents that the Commissioner reasonably believes are:
 (i) relevant to the assessment of a tax‑related liability of yours; and
 (ii) *offshore documents;
 (c) to make copies of any documents the Commissioner could request you to produce under paragraph (b), and to produce those copies to the Commissioner.
 (2) An offshore information notice:
 (a) must specify a period, of at least 90 days after it is given to you, within which you are to give the information or produce the documents or copies; and
 (b) must set out the effect of section 353‑30; and
 (c) may set out how the request is to be complied with; and
 (d) may be included in the same document as a notice under section 353‑10.
A notice is not invalid merely because it does not comply with paragraph (b).
 (3) The Commissioner may, by notice in writing, extend the period within which you are to give the information or produce the documents or copies, if, before the end of that period, you apply for the extension in the *approved form.
 (4) If the Commissioner does not notify you, in writing, before the end of the period of the Commissioner's decision on an application you make under subsection (3), then the period is extended until the day on which the Commissioner so notifies you.
 (5) An offshore information notice may be varied or revoked in accordance with subsection 33(3) of the Acts Interpretation Act 1901, however a variation:
 (a) must not have the effect of shortening the period within which you must give particular *offshore information or produce particular *offshore documents or copies; and