Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8wae
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8WAE
Character Range: 173261–174130

8WAE  Incorrectly keeping records using electronic sales suppression tools
 (1) A person commits an offence if:
 (a) the person is required under, or pursuant to, a taxation law to keep or make a record; and
 (b) the record is kept, made or altered with the use of an electronic sales suppression tool, or is prevented by the use of an electronic sales suppression tool from being kept, made or altered; and
 (c) as a result of the use:
 (i) the record does not correctly record and explain the matter, transaction, act or operation to which it relates; or
 (ii) the person does not keep or make the record in accordance with the taxation law.
Penalty: 1,000 penalty units.
 (2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Subdivision BA—Offences relating to tax file numbers