{"id":"C2004A02357","name":"Crimes (Taxation Offences) Act 1980","slug":"crimes-taxation-offences-act-1980","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"156 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34085,"registerId":"commonwealth-C2004A02357-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part I","sectionType":"part","heading":"Preliminary","content":"## Part I—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Crimes (Taxation Offences) Act 1980.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act shall come into operation on the day on which it receives the Royal Assent.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n  (1) In this Act, unless the contrary intention appears:\n\n> Australian installation means an installation (within the meaning of the Customs Act 1901) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.\n\n> Commissioner means the Commissioner of Taxation.\n\n> company includes all bodies or associations corporate or unincorporate, but does not include partnerships.\n\n> Deputy Commissioner means a Deputy Commissioner of Taxation.\n\n> fringe benefits tax means:\n\n    (a) fringe benefits tax imposed by the Fringe Benefits Tax Act 1986, as assessed under the Fringe Benefits Tax Assessment Act;\n    (b) additional tax payable under section 93 or subsection 112B(4) of the Fringe Benefits Tax Assessment Act; and\n    (c) an instalment of fringe benefits tax payable under Division 2 of Part VII of the Fringe Benefits Tax Assessment Act.\n\n> Fringe Benefits Tax Assessment Act means the Fringe Benefits Tax Assessment Act 1986.\n\n> GST has the meaning given by section 195‑1 of the GST Act.\n\n> GST Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\n> GST law has the meaning given by section 195‑1 of the GST Act.\n\n> income tax means:\n\n    (a) income tax, imposed as such by any Act, as assessed under the Income Tax Assessment Act; and\n    (aa) any amount payable to the Commissioner under former Part IIIAA of the Income Tax Assessment Act; and\n    (b) additional income tax payable under former section 163AA, former section 170AA, subsection 204(3), former subsection 221AZMAA(1), former subsection 221AZP(1), former subsection 221YD(3), former section 221YDB or former Part VII of the Income Tax Assessment Act; and\n    (c) an instalment of income tax payable under former Division 1A of Part VI of the Income Tax Assessment Act; and\n    (ca) any initial payment of income tax that is required to be made under former Division 1B of Part VI of the Income Tax Assessment Act; and\n    (cb) any amount payable to the Commissioner under former Division 1C of Part VI of the Income Tax Assessment Act;\n    (d) any amount payable under former section 220AAE, 220AAM or 220AAR, or former subsection 221EAA(1), of the Income Tax Assessment Act; and\n    (f) any amount of provisional tax payable under former Division 3 of Part VI of the Income Tax Assessment Act; and\n    (g) any amount payable to the Commissioner under former subsection 220AS(1) or 221YHH(1), former subsection 221YHZC(3) or 221YHZD(1), (1A) or (1B), former subparagraph 221YHZD(2)(b)(ii), former subsection 221YN(1) or (4), 221YQ(1), 221ZC(1) or (4), 221ZD(1), 221ZN(1) or 221ZO(1) or former section 221ZP of the Income Tax Assessment Act; and\n    (ga) any amount payable to the Commissioner under Subdivision 16‑A or 16‑B in Schedule 1 to the Taxation Administration Act 1953; and\n    (h) an amount payable to the Commissioner under Division 8 or 9 of Part VI of the Income Tax Assessment Act; and\n    (i) an amount payable to the Commissioner under Division 45 in Schedule 1 to the Taxation Administration Act 1953.\n\n> Income Tax Assessment Act means the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.\n\n> luxury car tax has the meaning given by section 27‑1 of the Luxury Car Tax Act.\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n> luxury car tax law has the meaning given by section 27‑1 of the Luxury Car Tax Act.\n\n> petroleum resource rent tax means:\n\n    (a) tax imposed by any of the following:\n    (i) the Petroleum Resource Rent Tax (Imposition—General) Act 2012;\n    (ii) the Petroleum Resource Rent Tax (Imposition—Customs) Act 2012;\n    (iii) the Petroleum Resource Rent Tax (Imposition—Excise) Act 2012;\n    as assessed under the Petroleum Resource Rent Tax Assessment Act 1987; and\n    (b) additional tax payable under section 85 of the Petroleum Resource Rent Tax Assessment Act; and\n    (c) an instalment of tax payable under Division 2 of Part VIII of the Petroleum Resource Rent Tax Assessment Act.\n\n> Petroleum Resource Rent Tax Assessment Act means the Petroleum Resource Rent Tax Assessment Act 1987.\n\n> Second Commissioner means a Second Commissioner of Taxation.\n\n> secure includes achieve the result.\n\n> Superannuation Guarantee (Administration) Act means the Superannuation Guarantee (Administration) Act 1992.\n\n> superannuation guarantee charge means charge imposed by the Superannuation Guarantee Charge Act 1992, as assessed under the Superannuation Guarantee (Administration) Act, and includes additional superannuation guarantee charge payable under section 49 or Part 7 of the Superannuation Guarantee (Administration) Act.\n\n> trustee, in addition to every person (including a company) appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, includes:\n\n    (a) an executor or administrator, restructuring practitioner (within the meaning of the Corporations Act 2001), guardian, committee, receiver or liquidator; and\n    (b) every person (including a company) having or taking upon himself or herself the administration or control of income or property affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of the income or property of a person under any legal or other disability.\n\n> Wine Equalisation Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> wine tax has the meaning given by section 33‑1 of the Wine Equalisation Tax Act.\n\n> wine tax law has the meaning given by section 33‑1 of the Wine Equalisation Tax Act.\n\n  (2) In this Act:\n    (a) a reference to income tax payable by a company or trustee, in relation to the intention of a person in entering into, or the knowledge or belief of a person concerning, an arrangement or transaction, shall be read as a reference to some or all of the income tax due and payable by the company or trustee at the time when the arrangement or transaction is entered into;\n    (b) a reference to future income tax payable by a company or trustee, in relation to the intention of a person in entering into, or the knowledge or belief of a person concerning, an arrangement or transaction, shall be read as a reference to some or all of:\n    (i) the income tax (if any) that will become payable by the company or trustee, after the arrangement or transaction is entered into, in relation to transactions entered into, operations carried out and acts done by the company or trustee before the arrangement or transaction is entered into; and\n    (ii) the income tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into:\n    (A) in relation to likely transactions, operations and acts of the company or trustee; or\n    (B) by reason of the Commissioner altering the sale value of goods in pursuance of a power to do so conferred on him or her by the Income Tax Assessment Act; and\n    (c) a reference to income tax moneys, in relation to a company or trustee, shall be read as a reference to:\n    (i) the income tax payable by the company or trustee;\n    (ii) further income tax payable by the company or trustee under the Income Tax Assessment Act;\n    (iii) additional tax payable by the company or trustee under the Income Tax Assessment Act;\n    (iv) costs awarded by a court against the company or trustee in a proceeding by the Crown for the recovery of a penalty under the Income Tax Assessment Act; and\n    (v) costs awarded by a court against the company or trustee in a proceeding for the recovery of income tax, further income tax referred to in subparagraph (ii) or additional tax referred to in subparagraph (iii) payable by the company or trustee.\n  (3) In this Act, a reference to securing the inability or likely inability of a company or trustee to pay income tax payable by the company or trustee or future income tax payable by the company or trustee shall be read as including a reference to securing the continuation of an inability or likely inability of a company or trustee to pay income tax payable by the company or trustee or future income tax payable by the company or trustee, as the case may be.\n  (4) In this Act:\n    (a) a reference to a person shall, unless the contrary intention appears, be read as not including a reference to a company;\n    (b) a reference to an arrangement or transaction shall be read as including a reference to both an arrangement and a transaction and to any series or combination of arrangements or transactions or arrangements and transactions;\n    (c) a reference to a person who aids, abets, counsels or procures another person to enter into an arrangement or transaction shall be read as including a reference to a person who, jointly with another person or other persons, aids, abets, counsels or procures some person to enter into an arrangement or transaction;\n    (d) a reference to an arrangement shall be read as a reference to an arrangement, agreement, understanding or scheme:\n    (i) whether formal or informal;\n    (ii) whether express or implied; and\n    (iii) whether or not enforceable, or intended to be enforceable, by legal proceedings; and\n    (e) a reference to income tax, income tax moneys or future income tax payable by a trustee shall be read as a reference to income tax, income tax moneys or future income tax payable by a person (including a company) in the capacity of a trustee, whether or not the person is personally liable for the income tax or income tax moneys or will be personally liable for the future income tax, as the case may be.\n  (5) For the purposes of subsection 10(2), section 11 and section 12, the liability of a company or trustee to pay income tax moneys in respect of a particular act or transaction shall not be taken not to be finally determined by reason only of the possibility of the Commissioner determining that further income tax is payable in relation to that act or transaction.","sortOrder":3},{"sectionNumber":"3A","sectionType":"section","heading":"Extension to external Territories and Australian installations","content":"#### 3A Extension to external Territories and Australian installations\n\n  This Act extends to every external Territory and to Australian installations.","sortOrder":4},{"sectionNumber":"4","sectionType":"section","heading":"Secrecy","content":"#### 4 Secrecy\n\n  Division 355 in Schedule 1 to the Taxation Administration Act 1953 has effect as if this Act were part of that Act.","sortOrder":5},{"sectionNumber":"Part II","sectionType":"part","heading":"Offences relating to income tax","content":"## Part II—Offences relating to income tax\n\nNote: The offences in this Part are applied to other taxes by the later Parts of this Act. These taxes are:\n\n> Note: (c) fringe benefits tax (see Part IV);\n\n> Note: (d) petroleum resource rent tax (see Part V);\n\n> Note: (f) superannuation guarantee charge (see Part VII);\n\n> Note: (g) goods and services tax (see Part VIII);\n\n> Note: (h) wine equalisation tax (see Part IX);\n\n> Note: (i) luxury car tax (see Part X).","sortOrder":6},{"sectionNumber":"5","sectionType":"section","heading":"Arrangements to avoid payment of income tax","content":"#### 5 Arrangements to avoid payment of income tax\n\n  (1) Where a person enters into an arrangement or transaction with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay income tax payable by the company or trustee, the person commits an offence.\n  (2) Where:\n    (a) a person enters into an arrangement or transaction with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay future income tax payable by the company or trustee; and\n    (b) income tax becomes due and payable by the company or trustee;\n  the person commits an offence.\n\nPenalty: Imprisonment for 10 years or 1,000 penalty units, or both.","sortOrder":7},{"sectionNumber":"6","sectionType":"section","heading":"Aiding and abetting","content":"#### 6 Aiding and abetting\n\n  (1) Where a person:\n    (a) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or\n    (b) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;\n  knowing or believing that the arrangement or transaction is being entered into by the other person with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay income tax payable by the company or trustee, the first‑mentioned person commits an offence.\n  (2) Where:\n    (a) a person:\n    (i) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or\n    (ii) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;\n    knowing or believing that the arrangement or transaction is being entered into by the other person with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay future income tax payable by the company or trustee; and\n    (b) income tax becomes due and payable by the company or trustee;\n  the first‑mentioned person commits an offence.\n\nPenalty: Imprisonment for 10 years or 1,000 penalty units, or both.","sortOrder":8},{"sectionNumber":"7","sectionType":"section","heading":"Arrangements to secure inability to pay income tax","content":"#### 7 Arrangements to secure inability to pay income tax\n\n  (1) Where a person:\n    (a) enters into an arrangement or transaction;\n    (b) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or\n    (c) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;\n  knowing or believing that the arrangement or transaction will secure, or will be likely to secure, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay income tax payable by the company or trustee, the first‑mentioned person commits an offence.\n\nPenalty: Imprisonment for 10 years or 1,000 penalty units, or both.\n\n  (2) Where:\n    (a) a person:\n    (i) enters into an arrangement or transaction;\n    (ii) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or\n    (iii) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;\n    knowing or believing that the arrangement or transaction will secure, or will be likely to secure, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay future income tax payable by the company or trustee; and\n    (b) income tax becomes due and payable by the company or trustee;\n  the first‑mentioned person commits an offence.\n\nPenalty: Imprisonment for 10 years or 1,000 penalty units, or both.\n\n  (3) Where:\n    (a) a company or trustee:\n    (i) enters into an arrangement with a creditor for payments to be made, during a limited period, to the creditor by the company or trustee or by a person (including a company) at the direction of the company or trustee; or\n    (ii) enters into a transaction that involves the company or trustee making a payment to, or directing a person (including a company) to make a payment to, a creditor of the company or trustee; and\n    (b) the company or trustee enters into the arrangement or transaction with the intention:\n    (i) of securing, or attempting to secure, that the company or trustee will be able to continue to carry on business; or\n    (ii) of obtaining a financial benefit for the company or trustee;\n  neither subsection (1) nor subsection (2) applies to or in relation to that arrangement or transaction.\n  (4) In subsection (3), a reference to a creditor of a company or trustee, in relation to an arrangement or transaction entered into by the company or trustee, shall be read as including a reference to a person (including a company) to whom money is payable by the company or trustee under, or by virtue of, the arrangement or transaction.","sortOrder":9},{"sectionNumber":"8","sectionType":"section","heading":"Offences in relation to particular transactions","content":"#### 8 Offences in relation to particular transactions\n\n  Where:\n    (a) a company or trustee enters into a transaction by way of selling or leasing goods to a person (including another company) in such circumstances that income tax will become payable by the company or trustee in relation to the transaction;\n    (b) a person is, in any way, by act or omission, directly or indirectly, concerned in, or party to, the entry by the company or trustee into that transaction knowing, or having reasonable grounds for believing:\n    (i) that, or that it is likely that:\n    (A) the sale value of the goods, for the purposes of the Income Tax Assessment Act, will be altered by the Commissioner in pursuance of a power to do so conferred on him or her by some one or other of those Acts; or\n    (B) in a case to which clause (A) does not apply—the whole, or a substantial part, of the price payable for selling or leasing the goods has been, or is to be, paid to a person (including a company) other than the first‑mentioned company or trustee otherwise than on account of the first‑mentioned company or trustee, whether or not as agent for the first‑mentioned company or trustee;\n    (ii) that income tax will become payable in relation to the transaction; and\n    (iii) that, if income tax becomes due and payable in relation to the transaction, the company or trustee will be unable, or will be likely to be unable, at the time when the income tax becomes due and payable, to pay some or all of the aggregate of:\n    (A) the income tax that will then be payable by the company or trustee in relation to the transaction;\n    (B) the income tax (if any) that will then be payable by the company or trustee in relation to the previous transactions, operations and acts of the company or trustee (if any); and\n    (C) the income tax that may reasonably be expected by the person first mentioned in this paragraph to be then payable by the company or trustee by reason of the Commissioner altering the sale value of any goods in pursuance of a power to do so conferred on him or her by the Income Tax Assessment Act; and\n    (c) income tax becomes due and payable by the company or trustee in relation to the transaction;\n  the person first mentioned in paragraph (b) commits an offence.\n\nPenalty: Imprisonment for 10 years or 1,000 penalty units, or both.","sortOrder":10},{"sectionNumber":"9","sectionType":"section","heading":"Prosecutions and convictions","content":"#### 9 Prosecutions and convictions\n\n  (2) A prosecution for an offence against this Act may be commenced at any time.\n  (3) A person is not liable to be convicted of two or more offences against this Act in relation to the same arrangement or transaction.","sortOrder":11},{"sectionNumber":"10","sectionType":"section","heading":"Evidence","content":"#### 10 Evidence\n\n  (1) In proceedings under this Act (including proceedings for the purpose of obtaining an order under section 12), a certificate purporting to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and stating that an amount of income tax moneys is or was, or became, due and payable by a company, or by a trustee, on a date specified in the certificate is, subject to subsection (2), conclusive evidence of the matters stated in the certificate.\n  (2) Where:\n    (a) a certificate is given by the Commissioner, a Second Commissioner or a Deputy Commissioner under subsection (1) stating that an amount of income tax moneys is or was, or became, due and payable by a company or by a trustee; and\n    (b) before the certificate was given, it was finally determined, or after the certificate was given it is finally determined, for the purposes of the Income Tax Assessment Act, that the income tax moneys, or part of the income tax moneys, to which the certificate relates did not become payable by the company or trustee;\n  the certificate is of no effect, or ceases to have effect, as the case requires, in so far as it would, apart from this subsection, be conclusive evidence that the income tax moneys or the part of the income tax moneys, as the case may be, referred to in paragraph (b) were or was, or became, due and payable by the company or trustee on the date specified in the certificate.\n  (3) A reference in subsections (1) and (2), in relation to a company or trustee, to income tax moneys shall be read as a reference to income tax moneys in respect of which a notification (however described) has been given to the company or trustee under the Income Tax Assessment Act.","sortOrder":12},{"sectionNumber":"11","sectionType":"section","heading":"Stay of proceedings","content":"#### 11 Stay of proceedings\n\n  (1) Where, in any proceedings under this Act (including proceedings for the purpose of obtaining an order under section 12), it appears to the court or magistrate that:\n    (a) the liability of a company or trustee in respect of some income tax moneys has not been finally determined for the purposes of the Income Tax Assessment Act; and\n    (b) the final determination of the liability of the company or trustee in respect of those income tax moneys is relevant to the determination of the question whether a person is guilty of an offence against this Act;\n  the court or magistrate shall stay the proceedings under this Act until:\n    (c) the liability of the company or trustee in respect of those income tax moneys is finally determined; or\n    (d) it is finally determined that the company or trustee became liable to pay some of those income tax moneys;\n  whichever first occurs.\n  (2) Nothing in this section limits the power of a court or magistrate under any other law to order a stay of proceedings.","sortOrder":13},{"sectionNumber":"12","sectionType":"section","heading":"Additional penalty","content":"#### 12 Additional penalty\n\n  (1) Where a person is convicted of an offence against this Act in relation to a company or trustee, the court may, in addition to imposing a penalty in respect of the offence, order the person to pay to the Commonwealth such amount as the court thinks fit but not exceeding the amount of the income tax moneys due and payable by the company or trustee on the date of the conviction, other than income tax moneys the liability of the company or trustee to pay which is not finally determined for the purposes of the Income Tax Assessment Act.\n  (2) Upon payment of an amount in satisfaction or part satisfaction of an order made under subsection (1) in relation to the income tax moneys payable by a company or trustee:\n    (a) if the income tax moneys payable by the company or trustee at the time the payment is made exceeds the amount of the payment—the income tax moneys so payable shall be deemed to be reduced, in such manner as the Commissioner determines, by an amount equal to the amount of the payment; or\n    (b) in any other case—the liability of the company or trustee in respect of the income tax moneys at the time the payment is made shall be deemed to be discharged.","sortOrder":14},{"sectionNumber":"Part IV","sectionType":"part","heading":"Offences relating to fringe benefits tax","content":"## Part IV—Offences relating to fringe benefits tax","sortOrder":15},{"sectionNumber":"14","sectionType":"section","heading":"Application of Part I and Part II in relation to fringe benefits tax","content":"#### 14 Application of Part I and Part II in relation to fringe benefits tax\n\n  (1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:\n    (a) a reference in any of those provisions to income tax were a reference to fringe benefits tax;\n    (b) a reference in any of those provisions to future income tax were a reference to future fringe benefits tax;\n    (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Fringe Benefits Tax Assessment Act; and\n    (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys were a reference to fringe benefits tax moneys.\n  (2) For the purposes of the application of the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1) of this section:\n    (a) a reference in any of those provisions to the fringe benefits tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the fringe benefits tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into;\n    (b) a reference in any of those provisions to future fringe benefits tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the fringe benefits tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into;\n    (c) a reference in any of those provisions, other than subsections 10(1) and (2), in relation to a company or trustee, to fringe benefits tax moneys shall be read as a reference to:\n    (i) fringe benefits tax payable by the company or trustee; and\n    (ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of fringe benefits tax; and\n    (d) a reference in subsection 10(1) and (2) to fringe benefits tax moneys shall be read as a reference to fringe benefits tax that has been assessed under the Fringe Benefits Tax Assessment Act.\n  (3) For the purposes of the application of subsection 10(2), section 11 and section 12 in accordance with the preceding provisions of this section, the liability of a company or trustee in respect of fringe benefits tax moneys that have been assessed shall not be taken not to be finally determined by reason only of the possibility of the Commissioner amending the assessment (otherwise than as a result of an objection being allowed or to give effect to a decision of the Administrative Review Tribunal or a court).","sortOrder":16},{"sectionNumber":"Part V","sectionType":"part","heading":"Offences relating to petroleum resource rent tax","content":"## Part V—Offences relating to petroleum resource rent tax","sortOrder":17},{"sectionNumber":"15","sectionType":"section","heading":"Application of Part I and Part II in relation to petroleum resource rent tax","content":"#### 15 Application of Part I and Part II in relation to petroleum resource rent tax\n\n  (1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:\n    (a) a reference in any of those provisions to income tax were a reference to petroleum resource rent tax;\n    (b) a reference in any of those provisions to future income tax were a reference to future petroleum resource rent tax;\n    (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Petroleum Resource Rent Tax Assessment Act; and\n    (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys were a reference to petroleum resource rent tax moneys.\n  (2) For the purposes of the application of the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1) of this section:\n    (a) a reference in any of those provisions to the petroleum resource rent tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the petroleum resource rent tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into;\n    (b) a reference in any of those provisions to future petroleum resource rent tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the petroleum resource rent tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into;\n    (c) a reference in any of those provisions, other than subsections 10(1) and (2), in relation to a company or trustee, to petroleum resource rent tax moneys shall be read as a reference to:\n    (i) petroleum resource rent tax payable by the company or trustee; and\n    (ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of petroleum resource rent tax; and\n    (d) a reference in subsections 10(1) and (2) to petroleum resource rent tax moneys shall be read as a reference to petroleum resource rent tax that has been assessed under the Petroleum Resource Rent Tax Assessment Act.\n  (3) For the purposes of the application of subsection 10(2), section 11 and section 12 in accordance with the preceding provisions of this section, the liability of a company or trustee in respect of petroleum resource rent tax moneys that have been assessed shall not be taken not to be finally determined by reason only of the possibility of the Commissioner amending the assessment (otherwise than as a result of an objection being allowed or to give effect to a decision of the Administrative Review Tribunal or a court).","sortOrder":18},{"sectionNumber":"Part VII","sectionType":"part","heading":"Offences relating to superannuation guarantee charge","content":"## Part VII—Offences relating to superannuation guarantee charge","sortOrder":19},{"sectionNumber":"17","sectionType":"section","heading":"Application of Parts I and II in relation to superannuation guarantee charge","content":"#### 17 Application of Parts I and II in relation to superannuation guarantee charge\n\n  (1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:\n    (a) a reference in any of those provisions to income tax were a reference to superannuation guarantee charge; and\n    (b) a reference in any of those provisions to future income tax were a reference to future superannuation guarantee charge; and\n    (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Superannuation Guarantee (Administration) Act; and\n    (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to superannuation guarantee charge moneys.\n  (2) In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1):\n    (a) a reference in any of those provisions to the superannuation guarantee charge payable by a company or trustee, in relation to the intention of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the superannuation guarantee charge due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and\n    (b) a reference in any of those provisions to future superannuation guarantee charge payable by a company or trustee, in relation to the intention of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the superannuation guarantee charge that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and\n    (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to superannuation guarantee charge moneys is to be read as a reference to:\n    (i) superannuation guarantee charge payable by the company or trustee; and\n    (ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of superannuation guarantee charge; and\n    (d) a reference in subsections 10(1) and (2) to superannuation guarantee charge moneys is to be read as a reference to superannuation guarantee charge assessed under the Superannuation Guarantee (Administration) Act.\n  (3) In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of superannuation guarantee charge moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner’s amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).","sortOrder":20},{"sectionNumber":"Part VIII","sectionType":"part","heading":"Offences Relating to Goods and Services Tax","content":"## Part VIII—Offences Relating to Goods and Services Tax","sortOrder":21},{"sectionNumber":"18","sectionType":"section","heading":"Application of Parts I and II in relation to goods and services tax","content":"#### 18 Application of Parts I and II in relation to goods and services tax\n\n  (1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:\n    (a) a reference in any of those provisions to income tax were a reference to GST; and\n    (b) a reference in any of those provisions to future income tax were a reference to future GST; and\n    (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the GST law; and\n    (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to GST moneys.\n  (2) In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1):\n    (a) a reference in any of those provisions to the GST payable by a company or trustee, in relation to the intention of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the GST due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and\n    (b) a reference in any of those provisions to future GST payable by a company or trustee, in relation to the intention of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the GST that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and\n    (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to GST moneys is to be read as a reference to:\n    (i) GST payable by the company or trustee; and\n    (ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of GST; and\n    (d) a reference in subsections 10(1) and (2) to GST moneys is to be read as a reference to GST payable under the GST Act.\n  (3) In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of GST moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner’s amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).","sortOrder":22},{"sectionNumber":"Part IX","sectionType":"part","heading":"Offences Relating to Wine Equalisation Tax","content":"## Part IX—Offences Relating to Wine Equalisation Tax","sortOrder":23},{"sectionNumber":"19","sectionType":"section","heading":"Application of Parts I and II in relation to wine equalisation tax","content":"#### 19 Application of Parts I and II in relation to wine equalisation tax\n\n  (1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:\n    (a) a reference in any of those provisions to income tax were a reference to wine tax; and\n    (b) a reference in any of those provisions to future income tax were a reference to future wine tax; and\n    (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the wine tax law; and\n    (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to wine tax moneys.\n  (2) In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1):\n    (a) a reference in any of those provisions to the wine tax payable by a company or trustee, in relation to the intention of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and\n    (b) a reference in any of those provisions to future wine tax payable by a company or trustee, in relation to the intention of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and\n    (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to wine tax moneys is to be read as a reference to:\n    (i) wine tax payable by the company or trustee; and\n    (ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of wine tax; and\n    (d) a reference in subsections 10(1) and (2) to wine tax moneys is to be read as a reference to wine tax payable under the Wine Equalisation Tax Act.\n  (3) In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of wine tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner’s amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).","sortOrder":24},{"sectionNumber":"Part X","sectionType":"part","heading":"Offences Relating to Luxury Car Tax","content":"## Part X—Offences Relating to Luxury Car Tax","sortOrder":25},{"sectionNumber":"20","sectionType":"section","heading":"Application of Parts I and II in relation to luxury car tax","content":"#### 20 Application of Parts I and II in relation to luxury car tax\n\n  (1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:\n    (a) a reference in any of those provisions to income tax were a reference to luxury car tax; and\n    (b) a reference in any of those provisions to future income tax were a reference to future luxury car tax; and\n    (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the luxury car tax law; and\n    (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to luxury car tax moneys.\n  (2) In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1):\n    (a) a reference in any of those provisions to the luxury car tax payable by a company or trustee, in relation to the intention of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the luxury car tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and\n    (b) a reference in any of those provisions to future luxury car tax payable by a company or trustee, in relation to the intention of a person’s entering into, or a person’s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the luxury car tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and\n    (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to luxury car tax moneys is to be read as a reference to:\n    (i) luxury car tax payable by the company or trustee; and\n    (ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of luxury car tax; and\n    (d) a reference in subsections 10(1) and (2) to luxury car tax moneys is to be read as a reference to luxury car tax payable under the Luxury Car Tax Act.\n  (3) In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of luxury car tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner’s amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).","sortOrder":26}],"analysis":{"summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act originally focused on income tax offences when enacted in 1980. Its scope has been substantially expanded over time to cover fringe benefits tax (added when that tax was introduced in 1986), petroleum resource rent tax, superannuation guarantee charge, and the three GST-era taxes (GST, wine equalisation tax, and luxury car tax) introduced in 1999-2000. What began as a narrow anti-avoidance criminal statute for income tax has grown into a broad multi-tax criminal enforcement framework covering virtually the entire federal indirect and direct tax system."},"complexity_factors":["Extensive cross-referencing between Parts: the core offences in Part II are 'applied' to six other tax types through separate Parts, requiring the reader to mentally substitute defined terms throughout","Dense definitional section (s.3) with multiple layered and nested definitions, many referencing external Acts","Multiple mental states required for different offences (intention vs. knowledge/belief vs. reasonable grounds), creating subtle but important distinctions between offences","Temporal complexity: offences can arise from arrangements targeting *current* tax, *future* tax, or both, with specific conditions attached to future tax offences","References to numerous other Acts (Income Tax Assessment Act 1936 and 1997, Fringe Benefits Tax Assessment Act 1986, Petroleum Resource Rent Tax Assessment Act 1987, Superannuation Guarantee (Administration) Act 1992, GST Act 1999, Wine Equalisation Tax Act 1999, Luxury Car Tax Act 1999, Taxation Administration Act 1953, Customs Act 1901, Corporations Act 2001)","References to former/repealed provisions (e.g., former Part IIIAA, former Division 1A of Part VI) requiring historical knowledge to fully interpret the income tax definition","Evidence rules including Commissioner certificates with conditional conclusiveness create procedural complexity","The 'finally determined' concept applied differently across tax types, requiring careful reading of subsections 10(2), 11 and 12 in each context","Aiding and abetting provisions (s.6 and s.7) overlap significantly, requiring analysis of which applies in a given scenario","The safe harbour in s.7(3) for genuine business continuation arrangements adds an additional layer of analysis"],"plain_english_summary":"## Crimes (Taxation Offences) Act 1980\n\n### What does this law do?\n\nThis Act makes it a **serious criminal offence** to deliberately set up deals or arrangements designed to stop a company or trust (a legal structure where someone manages assets on behalf of others) from being able to pay its tax bills. Think of it as the law that targets deliberate, structured tax evasion — not honest mistakes, but calculated schemes.\n\n### Who does it affect?\n\n- **Business owners and directors** who try to hide or shift company assets to avoid tax\n- **Advisers, accountants, lawyers, and others** who knowingly help someone set up such a scheme\n- **Anyone involved** in deals — even indirectly — where the purpose is to leave a company or trust unable to pay tax\n\n### What taxes are covered?\n\nThe Act covers a wide range of taxes:\n- **Income tax** (tax on earnings)\n- **Fringe benefits tax** (tax on non-cash perks given to employees, like company cars)\n- **Petroleum resource rent tax** (tax on profits from oil and gas extraction)\n- **Superannuation guarantee charge** (a levy on employers who don't pay their workers' compulsory super)\n- **GST** (Goods and Services Tax — the 10% tax on most purchases)\n- **Wine equalisation tax** (a tax on wine)\n- **Luxury car tax** (a tax on expensive vehicles)\n\n### What are the key offences?\n\n1. **Intentional schemes** — If you deliberately enter into a deal *intending* to make a company or trust unable to pay its tax, you've committed an offence — even if the tax hasn't come due yet\n2. **Helping others** — If you assist, advise, or encourage someone else to enter into such a scheme *knowing* what it's for, you're also guilty\n3. **Knowing the outcome** — Even if you didn't intend the tax avoidance, but *knew or believed* the deal would have that effect, you can still be charged\n4. **Shady sales/leases** — Specific rules cover situations where goods are sold or leased in dodgy ways that generate tax the company can't pay\n\n### What are the penalties?\n\n- Up to **10 years in prison**, or a fine of up to **1,000 penalty units** (currently around $330,000), or both\n- A court can also order you to **repay the unpaid tax amount** as an additional penalty\n\n### Important protections\n\n- You **cannot** be convicted twice for the same arrangement\n- If a company genuinely restructures a deal to keep trading or for a legitimate financial benefit (not to dodge tax), that's a defence\n- Prosecutions can be launched **at any time** — there's no time limit\n\n### Why does this matter to you?\n\nIf you're involved in business — as an owner, director, accountant, lawyer, or financial adviser — this law means you can face serious criminal consequences not just for your own schemes, but for **knowingly helping** someone else dodge tax. The law casts a wide net, covering anyone who is even *indirectly* involved in a tax-avoidance arrangement."},"kimi_summary":{"_metrics":{"source":"grok-batch-everything"},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The original 1980 Act focused on income tax avoidance through arrangements rendering companies or trustees unable to pay. Its scope has grown substantially via later amendments to encompass a broad range of other taxes (fringe benefits, petroleum resource rent, superannuation guarantee, GST, wine equalisation, and luxury car tax) while retaining the same offence framework, thereby extending criminal liability far beyond the initial income-tax-only purpose."},"complexity_factors":["Extensive interpretation section (s 3) containing over 20 defined terms, multiple sub-rules on references to 'future' tax, 'income tax moneys', and trustee liabilities, plus 5 interpretive subsections","Complex application provisions in Parts IV, V, VII–X that selectively apply and modify Part II offences, evidence rules, and penalty sections with tax-specific substitutions","Heavy cross-referencing to at least 10 other Commonwealth Acts (Income Tax Assessment Act 1936/1997, Fringe Benefits Tax Assessment Act 1986, GST Act 1999, Petroleum Resource Rent Tax Assessment Act 1987, Superannuation Guarantee (Administration) Act 1992, Luxury Car Tax Act 1999, Wine Equalisation Tax Act 1999, Taxation Administration Act 1953, Corporations Act 2001, Customs Act 1901)","Nested conditional logic and exceptions in core offence sections (e.g. s 5(1)–(2), s 7(1)–(4) with carve-outs for legitimate creditor arrangements, s 8 with multi-part knowledge tests)","Procedural overlays in ss 9–12 covering unlimited prosecution time, mutual exclusivity of convictions, conclusive certificates (with overrides), mandatory stays, and additional penalty orders up to the full tax debt"],"plain_english_summary":"**This Act makes it a serious criminal offence to deliberately enter into arrangements or transactions that are intended to leave a company or trust unable (or likely unable) to pay its taxes, taking into account its other debts.**\n\nIt primarily targets schemes designed to dodge **income tax** (defined broadly to include ordinary tax, additional tax, instalments, and certain penalties under the Income Tax Assessment Act). The core offences are in Part II: entering such arrangements yourself (s 5), helping someone else do it (s 6), or being involved while knowing it will prevent tax payment (s 7). There is a specific rule for sales or leases of goods where the price is diverted and tax will become payable (s 8).\n\nThe Act then applies these same offences to other taxes by 'copying' the rules with adjustments: fringe benefits tax (Part IV), petroleum resource rent tax (Part V), superannuation guarantee charge (Part VII), GST (Part VIII), wine equalisation tax (Part IX), and luxury car tax (Part X). It includes detailed definitions (s 3), extends to external territories and offshore installations (s 3A), and sets rules on evidence, court stays, and extra financial penalties (ss 10–12).\n\nIt affects company directors, advisors, accountants, and anyone involved in company restructures or asset shifts who know taxes will be left unpaid. It matters because it gives the Australian Taxation Office a strong deterrent and enforcement tool against phoenixing and tax avoidance that hides behind corporate structures, with penalties up to 10 years imprisonment, 1,000 penalty units, or both, plus possible repayment orders."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Act expands the scope of the core criminal offences that were drafted in Part II about income tax so that the same criminal framework (intent/knowledge offences, aiding/abetting, evidentiary and procedural rules, and additional payment orders) also applies, with specified adjustments, to multiple other Commonwealth tax regimes. The mapping and application provisions in Parts IV, V, VII, VIII, IX and X explicitly repurpose references to 'income tax', 'future income tax' and 'income tax moneys' to mean the corresponding amounts under fringe benefits tax (s14), petroleum resource rent tax (s15), superannuation guarantee charge (s17), GST (s18), wine equalisation tax (s19) and luxury car tax (s20). The Act also extends geographic reach to external Territories and Australian installations (s3A) and imports secrecy protections from the Taxation Administration Act (s4). The mappings exclude section 8 and subsection 10(3) from replication across those taxes, which narrows how one specific transactional offence and one evidentiary reading operate for those other taxes (see, e.g., s14(1))."},"complexity_factors":["Extensive cross‑references and mappings to multiple external Acts (Income Tax Assessment Act, Fringe Benefits Tax Assessment Act, GST law, Luxury Car Tax Act, Petroleum Resource Rent Tax Assessment Act, Superannuation Guarantee (Administration) Act, Wine Equalisation Tax Act) (s3; s14–s20).","Wide and technical definitions and multi‑part definitions of taxed amounts and 'income tax moneys' with many historical cross‑references (s3).","Mens rea elements rely on intention, knowledge or belief about likely future inability to pay, producing factual complexity in proof (ss5–7).","High criminal penalties and an additional civil payment power on conviction increase stakes and evidentiary requirements (ss5–7; s12).","Evidentiary shortcut via Commissioner’s certificate as conclusive evidence subject to carve‑outs if later finally determined otherwise (s10).","Interplay with tax assessment finality and stay of criminal proceedings creates procedural complexity linking civil tax administration to criminal process (s10–s11).","Selective non‑replication of particular clauses (section 8 and s10(3)) when extending the offences to other taxes adds mapping complexity (s14(1), s15(1), s17(1), s18(1), s19(1), s20(1)).","Inclusion of trustees, liquidators and other fiduciaries in the definition of trustee and the special reading of references to persons versus companies (s3).","Geographic extension to external Territories and Australian installations (s3A) and secrecy cross‑reference to the Taxation Administration Act (s4)."],"plain_english_summary":"The Act creates serious criminal offences (up to 10 years’ imprisonment or large fines) for arranging, facilitating or knowingly entering transactions intended to make a company or trustee unable to pay specified Commonwealth taxes. It targets arrangers, advisers and participants, while companies/trustees remain the liable entities.\n\nIt applies beyond income tax to other Commonwealth taxes via mapped provisions, relies on Commissioner certificates as evidence, allows courts to stay proceedings until tax liability is final, and lets courts order payment on conviction."}},"importantCases":[],"_links":{"self":"/api/acts/crimes-taxation-offences-act-1980","history":"/api/acts/crimes-taxation-offences-act-1980/history","analysis":"/api/acts/crimes-taxation-offences-act-1980/analysis","conflicts":"/api/acts/crimes-taxation-offences-act-1980/conflicts","importantCases":"/api/acts/crimes-taxation-offences-act-1980/important-cases","documents":"/api/acts/crimes-taxation-offences-act-1980/documents"}}