69
In forceGeneral defence to a charge under a tax law
Part 8Record keeping and general offences
Division 8.3Supplementary offence provisions
69 General defence to a charge under a tax law
It is a defence to a charge of an offence against a tax law if the defendant proves that the offence was not committed deliberately and did not result from any failure by the defendant to take reasonable care to avoid the commission of the offence.
This Act’s bill:Explanatory statementSecond reading speech
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