Refuse to comply with order under tax law

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

Maximum penalty: 1 year imprisonment, 50 penalty units, 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, 318 charges of refuse to comply with order 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 bond with conviction (50.9% or 162 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 26 cases sentenced in the Magistrates' Court in the five years to 30 June 2023, refuse to comply with order under tax law was the principal proven offence (the most serious crime in the case). Among the 26 cases, 23 people were male and 1 person was female. The most common outcome for cases was a fine with conviction (69.2% or 18 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 refuse to comply with order under tax law — **Figure 1**: Sentencing outcomes for all charges of refuse to comply with order under tax law
**Number: 318 charges**

Bar graph showing fine amounts for charges of refuse to comply with order under tax law — **Figure 4**: Fine amounts for charges of refuse to comply with order under tax law
**Number: 18 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 refuse to comply with order under tax law — **Figure 5**: Sentencing outcomes for all charges of refuse to comply with order under tax law by financial year
**Number: 318 charges**

Bar graph showing the number of charges each year for the offence of refuse to comply with order under tax law — **Figure 6**: Number of charges of refuse to comply with order under tax law by financial year
**Number: 318 charges**

Bar graph showing fines amounts each year for charges of refuse to comply with order under tax law — **Figure 9**: Average fine amounts for charges of refuse to comply with order under tax law by financial year
**Number: 18 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 refuse to comply with order under tax law — **Figure 10A**: Sentencing outcomes for all people for cases of refuse to comply with order under tax law
**Number: 26 cases**

Bar graph showing sentence types for male offenders for cases of refuse to comply with order under tax law — **Figure 10B**: Sentencing outcomes for males for cases of refuse to comply with order under tax law
**Number: 23 cases**

Bar graph showing sentence types for offenders aged 25 to 54 for cases of refuse to comply with order under tax law — **Figure 10E**: Sentencing outcomes for people aged 25 to 54 for cases of refuse to comply with order under tax law
**Number: 20 cases**

Bar graph showing fine amounts for cases of refuse to comply with order under tax law — **Figure 13**: Fine amounts for cases of refuse to comply with order under tax law
**Number: 18 cases**

Stacked bar graph showing sentences imposed each year for cases of refuse to comply with order under tax law — **Figure 15**: Sentencing outcomes for all cases of refuse to comply with order under tax law by financial year
**Number: 26 cases**

Bar graph showing the number of cases each year for cases of refuse to comply with order under tax law — **Figure 16**: Number of cases of refuse to comply with order under tax law for all people by financial year
**Number: 26 cases**

Bar graph showing fines amounts each year for cases of refuse to comply with order under tax law — **Figure 19**: Average fine amounts for cases of refuse to comply with order under tax law by financial year
**Number: 18 cases**

Bar graph showing age groups of offenders for cases of refuse to comply with order under tax law — **Figure 21A**: Ages of offenders (where age is known) for cases of refuse to comply with order under tax law
**Number: 26 cases**

Bar graph showing gender of offenders for cases of refuse to comply with order under tax law — **Figure 21B**: Gender of offenders (where gender is known) for cases of refuse to comply with order under tax law
**Number: 24 cases**

Bar graph showing the number of charges in cases of refuse to comply with order under tax law — **Figure 21C**: Number of charges per case (of any sentenced offence) for cases of refuse to comply with order under tax law
**Number: 26 cases**