Taxation Administration Act 1999

Other legislation applies in relation to offences against this Act.

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).

The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.