Our client was charged with four offences of failing to lodge his personal income taxes between 2011-2014.

The Australian Tax Office prosecuted our client under Section 8C(1)(a) of the Taxation Administration Act 1953.  As this was our clients first offence, the maximum penalty on each was a fine of $3,400, with a total maximum fine possible of $18,400.

When the matter first came before the court, it was adjourned so our client could lodge all of the outstanding returns.  Those returns were successfully lodged prior to the final sentence date.

On his behalf, Streeton Lawyers made a submission that in all of the circumstances no conviction should be recorded. These included our clients prior good character, the fact that he has lodged all tax returns, the difficult personal circumstances he had experienced during the period of the offences, and the fact that he had previously complied with all of his tax obligations.

The Magistrate considered all of the material and submissions and ultimately agreed.  Our client was released without conviction on the condition that he agree to be of good behaviour.

Because there was no conviction there was no fine imposed.  Our client avoided the stigma of a criminal record.

For more information of offences relating to a failure to lodge tax returns, see our tax page

Photo by Nataliya Vaitkevich