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Crimes (Taxation Offences) Act 1980
No. 156, 1980
In force
Administered by
Department of the Treasury
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C2026C00250 C27
01 July 2026
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Part I—Preliminary
1 Short title
2 Commencement
3 Interpretation
3A Extension to external Territories and Australian installations
4 Secrecy
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Part II—Offences relating to income tax
5 Arrangements to avoid payment of income tax
6 Aiding and abetting
7 Arrangements to secure inability to pay income tax
8 Offences in relation to particular transactions
9 Prosecutions and convictions
10 Evidence
11 Stay of proceedings
12 Additional penalty
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Part IV—Offences relating to fringe benefits tax
14 Application of Part I and Part II in relation to fringe benefits tax
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Part V—Offences relating to petroleum resource rent tax
15 Application of Part I and Part II in relation to petroleum resource rent tax
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Part VII—Offences relating to superannuation guarantee charge
17 Application of Parts I and II in relation to superannuation guarantee charge
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Part VIII—Offences Relating to Goods and Services Tax
18 Application of Parts I and II in relation to goods and services tax
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Part IX—Offences Relating to Wine Equalisation Tax
19 Application of Parts I and II in relation to wine equalisation tax
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Part X—Offences Relating to Luxury Car Tax
20 Application of Parts I and II in relation to luxury car tax
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
