Inspector-General of Taxation Act 2003
39Victimisation
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39 Victimisation
Actually causing detriment to another person (1) A person (the first person) commits an offence if: (a) the first person engages in conduct; and (b) the first person’s conduct causes any detriment to another person (the second person); and (c) the first person intends that his or her conduct cause detriment to the second person; and (d) the detriment is caused without the consent of the second person; and (e) the first person engages in his or her conduct because the second person or a third person: (i) gave, or may give, information when requested or required to do so under section 9 of the Ombudsman Act 1976 (as it applies because of section 15 of this Act); or (ii) produced, or may produce, a document when requested or required to do so under that section; or (iii) attended, or may attend, to answer questions when requested or required to do so under that section; or (iv) answered, or may answer, questions while attending to answer questions when requested or required to do so under that section; or (v) is the subject of a report under this Act, or the Ombudsman Act 1976 (as it applies because of section 15 of this Act), that relates to an investigation under this Act.
Penalty: Imprisonment for 6 months.
Threatening to cause detriment to another person (2) A person (the first person) commits an offence if: (a) the first person makes to another person (the second person) a threat to cause any detriment to the second person or to a third person; and (b) the first person: (i) intends the second person to fear that the threat will be carried out; or (ii) is reckless as to causing the second person to fear that the threat will be carried out; and (c) the first person makes the threat because a person: (i) gave, or may give, information when requested or required to do so under section 9 of the Ombudsman Act 1976 (as it applies because of section 15 of this Act); or (ii) produced, or may produce, a document when requested or required to do so under that section; or (iii) attended, or may attend, to answer questions when requested or required to do so under that section; or (iv) answered, or may answer, questions while attending to answer questions when requested or required to do so under that section; or (v) is the subject of a report under this Act, or the Ombudsman Act 1976 (as it applies because of section 15 of this Act), that relates to an investigation under this Act.
Penalty: Imprisonment for 6 months.
(3) For the purposes of subsection (2), a threat may be: (a) express or implied; or (b) conditional or unconditional. (4) In a prosecution for an offence against subsection (2), it is not necessary to prove that the person threatened actually feared that the threat would be carried out.