CTHIn ForceAct
Taxation Administration Act 1953
8HPenalty for failure to comply with order to comply
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#### 8H Penalty for failure to comply with order to comply
(1) A person who refuses or fails to comply with an order under subsection 8G(1) commits an offence punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.
(2) An offence under subsection (1) is an offence of strict liability.
> Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.
> Note: A defendant bears an evidential burden in relation to the matters in subsection (3), see subsection 13.3(3) of the Criminal Code.