Fail or refuse to furnish information or document as required under tax law

Legislation: Taxation Administration Act 1953 (Cth) s 8C(1)(a)

Maximum penalty: Varies - 20 to 50 penalty units, 0 to 1 year imprisonment, or both

Period: 1 July 2018 to 30 June 2023

Jurisdiction: Magistrates' Court

Charges

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Cases

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All outcomes

Males

Females

Aged 18 to 24

Aged 25 to 54

Aged 55 and over

*Note: unavailable options have under 10 cases

Charge data

In the Magistrates' Court, 3,397 charges of fail or refuse to furnish information or document as required under tax law were sentenced in the five years to 30 June 2023. The most common sentence for a charge of this offence was a fine with conviction (75.5% or 2566 charges).

On SACStat, a charge is a single count of a sentenced offence. Charge data is most useful in understanding how a specific crime is usually sentenced.

Case data

In 250 cases sentenced in the Magistrates' Court in the five years to 30 June 2023, fail or refuse to furnish information or document as required under tax law was the principal proven offence (the most serious crime in the case). Among the 250 cases, 180 people were male and 31 people were female. The most common outcome for cases was a fine with conviction (74.4% or 186 cases).

A case is a collection of one or more charges against a person or company sentenced at the one hearing. Case data is most useful in understanding the total sentence usually imposed on people found guilty of a particular crime.

Bar graph showing sentence types imposed for charges of fail or refuse to furnish information or document as required under tax law — **Figure 1**: Sentencing outcomes for all charges of fail or refuse to furnish information or document as required under tax law
**Number: 3,397 charges**

Bar graph showing fine amounts for charges of fail or refuse to furnish information or document as required under tax law — **Figure 4**: Fine amounts for charges of fail or refuse to furnish information or document as required under tax law
**Number: 48 charges**
**Note**: The graph only includes fines that were not part of an aggregate sentence (non-aggregate fines).

Stacked bar graph showing sentences imposed each year for charges of fail or refuse to furnish information or document as required under tax law — **Figure 5**: Sentencing outcomes for all charges of fail or refuse to furnish information or document as required under tax law by financial year
**Number: 3,397 charges**

Bar graph showing the number of charges each year for the offence of fail or refuse to furnish information or document as required under tax law — **Figure 6**: Number of charges of fail or refuse to furnish information or document as required under tax law by financial year
**Number: 3,397 charges**

Bar graph showing fines amounts each year for charges of fail or refuse to furnish information or document as required under tax law — **Figure 9**: Average fine amounts for charges of fail or refuse to furnish information or document as required under tax law by financial year
**Number: 48 charges**
**Note**: The graph only includes fines that were not part of an aggregate sentence (non-aggregate fines).

Bar graph showing sentence types for all offenders for cases of fail or refuse to furnish information or document as required under tax law — **Figure 10A**: Sentencing outcomes for all people for cases of fail or refuse to furnish information or document as required under tax law
**Number: 250 cases**

Bar graph showing sentence types for male offenders for cases of fail or refuse to furnish information or document as required under tax law — **Figure 10B**: Sentencing outcomes for males for cases of fail or refuse to furnish information or document as required under tax law
**Number: 180 cases**

Bar graph showing sentence types for female offenders for cases of fail or refuse to furnish information or document as required under tax law — **Figure 10C**: Sentencing outcomes for females for cases of fail or refuse to furnish information or document as required under tax law
**Number: 31 cases**

Bar graph showing sentence types for offenders aged 25 to 54 for cases of fail or refuse to furnish information or document as required under tax law — **Figure 10E**: Sentencing outcomes for people aged 25 to 54 for cases of fail or refuse to furnish information or document as required under tax law
**Number: 146 cases**

Bar graph showing fine amounts for cases of fail or refuse to furnish information or document as required under tax law — **Figure 13**: Fine amounts for cases of fail or refuse to furnish information or document as required under tax law
**Number: 177 cases**

Bar graph showing bond lengths for cases of fail or refuse to furnish information or document as required under tax law — **Figure 14**: Bond lengths for cases of fail or refuse to furnish information or document as required under tax law
**Number: 63 cases**

Stacked bar graph showing sentences imposed each year for cases of fail or refuse to furnish information or document as required under tax law — **Figure 15**: Sentencing outcomes for all cases of fail or refuse to furnish information or document as required under tax law by financial year
**Number: 250 cases**

Bar graph showing the number of cases each year for cases of fail or refuse to furnish information or document as required under tax law — **Figure 16**: Number of cases of fail or refuse to furnish information or document as required under tax law for all people by financial year
**Number: 250 cases**

Bar graph showing fines amounts each year for cases of fail or refuse to furnish information or document as required under tax law — **Figure 19**: Average fine amounts for cases of fail or refuse to furnish information or document as required under tax law by financial year
**Number: 177 cases**

Bar graph showing bond lengths each year for cases of fail or refuse to furnish information or document as required under tax law — **Figure 20**: Average bond lengths for cases of fail or refuse to furnish information or document as required under tax law by financial year
**Number: 63 cases**

Bar graph showing age groups of offenders for cases of fail or refuse to furnish information or document as required under tax law — **Figure 21A**: Ages of offenders (where age is known) for cases of fail or refuse to furnish information or document as required under tax law
**Number: 250 cases**

Bar graph showing gender of offenders for cases of fail or refuse to furnish information or document as required under tax law — **Figure 21B**: Gender of offenders (where gender is known) for cases of fail or refuse to furnish information or document as required under tax law
**Number: 211 cases**

Bar graph showing the number of charges in cases of fail or refuse to furnish information or document as required under tax law — **Figure 21C**: Number of charges per case (of any sentenced offence) for cases of fail or refuse to furnish information or document as required under tax law
**Number: 250 cases**