ACTIn ForceAct
Taxation Administration Act 1999
5AOffences against Act—application of Criminal Code etc
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5A Offences against Act—application of Criminal Code etc
Other legislation applies in relation to offences against this Act.
Note 1 Criminal Code
The Criminal Code, ch 2 applies to the following offences against this
Act (see Code, pt 2.1):
• s 71 (6) (Orders to comply with requirements)
• s 90D (3) (Authorised valuers—identity cards)
• s 90H (2) (General powers on entry to premises)
The chapter sets out the general principles of criminal responsibility
(including burdens of proof and general defences), and defines terms used
for offences to which the Code applies (eg conduct, intention,
recklessness and strict liability).
Note 2 Penalty units
The Legislation Act, s 133 deals with the meaning of offence penalties
that are expressed in penalty units.
Purpose of Act and relationship with other tax laws Part 2