Have you been charged with Failing to Provide Access to Records?
In order to decide how you wish to plead, it must be first determined whether the record in question was a record required to be kept under taxation law.
An experienced criminal lawyer will help you determine this, and can discuss with you whether there are any mitigating circumstances in your matter.
Please read below for more information in relation to this charge.
Elements of the offence
Section 53 of the Taxation Administration Act 1997.
The prosecution must prove:
The defendant was required by taxation law to keep a record; and
The defendant failed to keep the record so as it was not available to be readily produced to the Commissioner.
The maximum penalty
200 penalty units in the case of a body corporate. 40 penalty units in any other case.
Where will my case be heard?
Failing to Provide Access to Records cases can only be heard in the Magistrates’ Court of Victoria.
Questions to consider
Do you have a defence?
If you are pleading guilty, what can you do to minimise your sentence?
What to do next?
See an experienced criminal lawyer urgently.
Preparation in relation to any matter is critical. Ensure that you do not delay in obtaining legal advice.
If you have been charged with Failing to Provide Access to Records make an appointment to see one of our experienced lawyers today.
The legislation
Section 53 Accessibility
A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Commissioner if the Commissioner requires its production.
Penalty: 200 penalty units in the case of a body corporate; 40 penalty units in any other case.
