Taxation Administration Act 1953

A person commits an offence if:

the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and

the person keeps the accounts or records; and

the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate.

A person commits an offence if:

the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and

the person makes the record; and

the record does not correctly record the matter, transaction, act or operation.

An offence under subsection (1) or (1A) is an offence of absolute liability.

For absolute liability, see section 6.2 of the Criminal Code.

In a prosecution of a person for an offence against subsection (1) or (1A), it is a defence if the person proves that the person:

did not know; and

could not reasonably be expected to have known;

in the case of a prosecution for an offence against subsection (1)—the accounts, accounting records or other records to which the prosecution relates did not correctly record and explain the matters, transactions, acts or operations to which they relate; or

in the case of a prosecution for an offence against subsection (1A)—the record to which the prosecution relates did not correctly record the matter, transaction, act or operation to which the record relates.

The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code.