Section 58A — Tax evasion — Taxation Administration Act 1996 (New South Wales) — Barrister AI

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Section 58A — Tax evasion — Taxation Administration Act 1996 (New South Wales) — Barrister AI

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s 48Requirement to keep proper records s 49Additional records s 50Inclusion of false or misleading information s 51Accessibility s 52Form of record—English language s 53Period of retention s 54Wilfully destroying records s 55Knowingly giving false or misleading information s 56Deliberately omitting information s 57Failure to lodge documents s 58Falsifying or concealing identity s 58ATax evasion s 59General defence under Part 8

Schedule 2 — Recognised revenue laws

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58A

Tax evasion

Current

Part 8—Record keeping and general offences

58A Tax evasion

A person must not, by a deliberate act or omission, evade or attempt to evade tax.

Maximum penalty—500 penalty units or imprisonment for 2 years, or both.

This Act’s bill:Explanatory memorandum Second reading speech

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