Recklessly make a false or misleading statement to a tax officer

Legislation: Taxation Administration Act 1953 (Cth) s 8N

Maximum penalty: Varies - 30 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, 19 charges of recklessly make a false or misleading statement to a tax officer 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 (68.4% or 13 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 11 cases sentenced in the Magistrates' Court in the five years to 30 June 2023, recklessly make a false or misleading statement to a tax officer was the principal proven offence (the most serious crime in the case). Among the 11 cases, 9 people were male and 2 people were female. The most common outcome for cases was a fine with conviction (72.7% or 8 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 recklessly make a false or misleading statement to a tax officer — **Figure 1**: Sentencing outcomes for all charges of recklessly make a false or misleading statement to a tax officer
**Number: 19 charges**

Stacked bar graph showing sentences imposed each year for charges of recklessly make a false or misleading statement to a tax officer — **Figure 5**: Sentencing outcomes for all charges of recklessly make a false or misleading statement to a tax officer by financial year
**Number: 19 charges**

Bar graph showing the number of charges each year for the offence of recklessly make a false or misleading statement to a tax officer — **Figure 6**: Number of charges of recklessly make a false or misleading statement to a tax officer by financial year
**Number: 19 charges**

Bar graph showing sentence types for all offenders for cases of recklessly make a false or misleading statement to a tax officer — **Figure 10A**: Sentencing outcomes for all people for cases of recklessly make a false or misleading statement to a tax officer
**Number: 11 cases**

Bar graph showing sentence types for offenders aged 25 to 54 for cases of recklessly make a false or misleading statement to a tax officer — **Figure 10E**: Sentencing outcomes for people aged 25 to 54 for cases of recklessly make a false or misleading statement to a tax officer
**Number: 11 cases**

Stacked bar graph showing sentences imposed each year for cases of recklessly make a false or misleading statement to a tax officer — **Figure 15**: Sentencing outcomes for all cases of recklessly make a false or misleading statement to a tax officer by financial year
**Number: 11 cases**

Bar graph showing the number of cases each year for cases of recklessly make a false or misleading statement to a tax officer — **Figure 16**: Number of cases of recklessly make a false or misleading statement to a tax officer for all people by financial year
**Number: 11 cases**

Bar graph showing age groups of offenders for cases of recklessly make a false or misleading statement to a tax officer — **Figure 21A**: Ages of offenders (where age is known) for cases of recklessly make a false or misleading statement to a tax officer
**Number: 11 cases**

Bar graph showing gender of offenders for cases of recklessly make a false or misleading statement to a tax officer — **Figure 21B**: Gender of offenders (where gender is known) for cases of recklessly make a false or misleading statement to a tax officer
**Number: 11 cases**

Bar graph showing the number of charges in cases of recklessly make a false or misleading statement to a tax officer — **Figure 21C**: Number of charges per case (of any sentenced offence) for cases of recklessly make a false or misleading statement to a tax officer
**Number: 11 cases**