Have you been charged with Failing to Provide Access to Records?
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Good Faith, Use of Position and Use of Information as Criminal Offence
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Financial Assistance by a Company for Acquiring Shares in the Company or a Holding Company
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Failing to Keep Proper Records
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Failing to Keep Additional Records for Taxation
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Inclusion of False or Misleading Information in Records
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Failing to Provide Access to Records
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Form of Record
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Giving False or Misleading Information to Tax Officers
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Deliberately Omitting Information
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Falsifying or Concealing Identity
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Tax Evasion
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Contaminating Goods with Intent to Cause, or Being Reckless as to Whether it would Cause, Public Alarm or Economic Loss
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Destruction of Evidence
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Corporate Criminal Responsibility, section 255
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False Accounting
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Falsification of Documents
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Suppression of Documents
What does it mean to be charged with failing to provide access to records?
If you have been charged with Failing to Provide Access to Records under Section 53 of the Taxation Administration Act 1997, it is essential to understand the implications of this charge.
This offence revolves around the obligation to keep certain records under taxation law and to ensure they are available for inspection by the Commissioner of Taxation.
What Must the Prosecution Prove:
To secure a conviction for this offence, the prosecution must demonstrate the following elements:
1.You were required by taxation law to keep a record:
This involves confirming that the specific record in question falls under the statutory obligations of taxation law.
2. You failed to keep the record in a way that allowed it to be readily produced to the Commissioner:
This means the record was either not kept at all or not maintained in a manner that made it easily accessible when requested.
Penalties for failing to provide access to records:
The penalties associated with this offence are significant and vary depending on whether the defendant is a corporation or an individual:
- Body Corporate: Up to 200 penalty units.
- Individual: Up to 40 penalty units.
Where will my case be heard?
Charges for failing to provide access to Records are heard exclusively in the Magistrates’ Court of Victoria.
Factors and defences to consider:
When facing this charge, consider the following potential defences and mitigating circumstances:
- Record Requirement:
Establishing that the record in question was not actually required to be kept under taxation law may provide a viable defence.
- Access Issues:
If there were genuine reasons (e.g., unforeseen circumstances) for the failure to provide access to the records, these may be presented as mitigating factors.
- Readiness of Records:
If you can prove that the records were kept but were temporarily unavailable for reasons beyond your control, this may help reduce liability.
Questions to Ask:
Before deciding how to plead, discuss these key questions with your lawyer:
- Was the record required under taxation law?
- What specific steps were taken to maintain accessibility to the records?
- Are there any extenuating circumstances that may reduce your culpability?
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-
Good Faith, Use of Position and Use of Information as Criminal Offence
-
Financial Assistance by a Company for Acquiring Shares in the Company or a Holding Company
-
Failing to Keep Proper Records
-
Failing to Keep Additional Records for Taxation
-
Inclusion of False or Misleading Information in Records
-
Failing to Provide Access to Records
-
Form of Record
-
Giving False or Misleading Information to Tax Officers
-
Deliberately Omitting Information
-
Falsifying or Concealing Identity
-
Tax Evasion
-
Contaminating Goods with Intent to Cause, or Being Reckless as to Whether it would Cause, Public Alarm or Economic Loss
-
Destruction of Evidence
-
Corporate Criminal Responsibility, section 255
-
False Accounting
-
Falsification of Documents
-
Suppression of Documents
What happens next?
If you have been charged with Failing to Provide Access to Records, it is crucial to consult with an experienced criminal lawyer as soon as possible. Legal representation can help clarify whether the record was legally required, assess the strength of the prosecution’s case, and explore your defence options.
Contact MK Law on 1800 130 120 today to arrange an appointment with one of our knowledgeable lawyers. Timely legal advice and preparation are vital to achieving the best possible outcome in your case.
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