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Report No. 29

Appendix 28

Provisions in Tasmania (Australia) Regarding Anti-Social, Etc., Offences

(1)

(2)

Evasion and avoidance of taxes lawfully imposed. (1)Stamp Duties Act, 1931
Section 23, sub-section (5) (d), (e) and (f).
(2) Deceased Persons' Estates Duties Act, 1931. Section 38.
(3) Land and Income Taxation Act, 1910. Sections 195, 197 and 198 (Extracts attached).
Adulteration of foodstuffs and drugs. Public Health Act, 1962. Sections 90 to 98, and 100 (Not copied).
Theft, etc. Sections 226-234 Criminal Code Act 1924. Criminal Code Act, 1924.
Misuse of their position by public servants in making of contracts and disposal of public property, issue of licences and permits and similar other matters. Sections 83 to 87, 100, 115, 265, 266 and 297. (Extracts attached).

Copy of sections 195, 197 and 198 from the Land and Income Taxation Act, 1910.

"195. Offences.-(1) Any person who-

(a) fails or neglects to duly furnish any return or information, or to comply with any requirement of the Commissioner as and when required by this Act, or by the Commissioner;

(b) without just cause shown by him, refuses or neglects to duly attend and give evidence when required by the Commissioner or any officer duly authorised by him, or to truly and fully answer any questions put to him, or to produce any book or papers required of him by the Commissioner or any such officer;

(c) makes or delivers a return which is false in any particular, or makes any false answer, whether verbally or in writing; or

(d) aids or assists any other person in any manner whatsoever to commit an offence against paragraph (c) of this sub-section, shall be guilty of an offence.

Penalty.-Not less than two pounds nor more than one hundred pounds.

(2) A prosecution in respect of an offence against paragraphs (a), (c) or (d) of sub-section (1) of this section may be commenced at any time.

(3) Any person who, after conviction for an offence against this section, continues to fail to comply with the requirements of this Act, or of the Commissioner, in respect of which he was convicted, shall be guilty of an offence and punishable as provided in section one hundred and ninety-eight.

(4) It shall be a defence to a prosecution for an offence against paragraph (c) of sub-section (1) of this section if the defendant proves that the false particulars were given, or the false statement was made, through ignorance or inadvertence.

197. Understatement of income.-If, in any prosecution under paragraph (c) of sub-section (1) of section 195, it is proved that the tax-payer has wilfully made or delivered a false return with intent to defraud, the amount by which his actual income for the year in respect of which such return was made, exceeds the amount of income shown in such return, shall be deemed to be income-tax payable by the tax-payer, and may be recovered accordingly.

198. Avoiding taxation.-Any person who, by any wilful act, default, or neglect, or by any fraud, art, or contrivance whatever, avoids, or attempts to avoid, assessment or taxation, shall be guilty of an offence.

Penalty.-Not less than fifty pounds nor more than five hundred pounds, and in addition an amount not exceeding double the amount of tax payment whereof he has avoided or attempted to avoid."

Copy of sections 83 to 87, 110, 115, 265, 266 and 297 of the Criminal Code Act, 1924.

"83. Corruption of public officers.-Any person who-

(a) being a public officer, corruptly solicits, receives, or obtains, or agrees to receive or obtain, any property or benefit of any kind for himself or any other person on account of anything done or omitted, or to be done or omitted, by him in or about the discharge of the duties of his office; or

(b) corruptly gives, confers, or procures, or promises or offers to give, confer, or procure, or attempt to procure, to, upon, or for any public officer, or any other person, any property or benefit of any kind on account of anything done or omitted, or to be done or omitted, by such officer in or about the discharge of the duties of his office, is guilty of a crime.

Charge:-

Under (a): Official corruption.

Under (b): Bribery of a public officer.

Tasmania

84. Extortion by public officer: Oppression.-(1) Any public officer who, under colour of office and otherwise than in good faith, demands, takes, or accepts from any person for the performance of his duty as such officer, any reward beyond his proper pay and emoluments, is guilty of a crime.

Charge:-Extortion as a public officer.

(2) Any public officer who, in the exercise or under colour or exercising his office, wilfully and unlawfully inflicts upon any person any bodily harm, imprisonment, or other injury is guilty of a crime.

Charge:-Oppression.

85. Public officers interested in contract.-(1) Any public officer who knowingly holds, directly or indirectly, any personal interest in any contract made by or on behalf of the Government of this State concerning any public matter is guilty of a crime.

Charge:- Being interested in a contract as a public officer.

(2) A person is not deemed to be interested in any such contract as aforesaid because he is a shareholder in a company of more than twenty members which is a party thereto, unless he is a director of such, company.

86. Corruption of valuator.-Any person appointed to act as a valuator or arbitrator to determine the value of any land, or of any injury done to any property who-

(a) having to his knowledge any substantial interest in such property acts as such valuator or arbitrator without disclosing the fact that he holds such interest to the person appointing him; or

(b) acts corruptly or dishonestly as such valuator or arbitrator, is guilty of a crime.

Charge:-Dishonest dealing as a valuator or as an arbitrator.

87. False statutory certificates.-Where by any statute any person is authorised or required to certify to any fact, any such person who gives a certificate which to his knowledge is false in any material particular is guilty of a crime.

Charge:-Giving a false certificate.

110. Disclosure of secrets.-Any public officer who discloses (except to some person to whom he is authorised to publish or communicate the same) any fact which comes to his possession, by virtue of his office and which it is his duty to keep secret, is guilty of a crime.

Charge:-Disclosing official secrets.

115. Omission by public officer to perform duty.-(1) Any public officer who wilfully and without lawful excuse omits to do any act, which it is his duty to do as such officer is guilty of a crime.

(2) No person shall be prosecuted under this section without the consent in writing of the Attorney-General.

Charge:-Omitting to perform duty as a public officer.

265. False accounting by public officer.-Any public officer charged with the receipt, custody, or management of any part of the public revenue property who knowingly furnishes any false statement or return of any money or property received by him entrusted to his care, or of any balance of money in possession or under his control, is guilty of a crime.

Charge:-Falsely accounting as a public officer.

266. Secret communications.-(1) Any person who-

(a) corruptly gives or agrees to give, or offers to an agent, or to any other person on his behalf; or

(b) being an agent, corruptly solicits, receives, obtains, or agrees to accept for himself or any person other than his principal,

any gift or consideration as an inducement or reward for doing or forbearing to do, or for having done or forborne to do, any act in relation to the principal's affairs or business, or for showing or forbearing to show favour or disfavour to any person in relation to the same, is guilty of a crime.

Charge:-Corruption in relation to business.

(2) Any person who knowingly gives to an agent, or any agent who knowingly receives or uses with intent to deceive his principal, any receipt, account, or other document in respect of which his principal is interested or which relates to any dealing, transaction, or matter in which his principal is interested, and which contains any statement which is false or erroneous, or defective in any material particular, is guilty of a crime.

Charge:-Corruptly using a false document,

(3) For the purposes of this section-

(a) "agent" includes any person employed by or acting for another, and any person serving under the Crown or under any corporation or public body;

(b) "consideration" means any kind of valuable consideration;

(c) "principal" includes any employer.

(4) In any proceedings under this section, where it is proved that any consideration has been solicited or received by an agent from, or given or offered to an agent by, any person having business relations with the principal, the burden of proving that such consideration was not solicited, received, given, or offered in contravention of the provisions of this section shall be on the accused. In any such proceedings as aforesaid it shall be a defence to prove that the consideration was solicited, received, given, or offered with the principal's knowledge, and that he was aware of all facts material to the transaction.

297. Conspiracy.-(1) Any person who conspires with another-

(a) to kill any person, whether a subject of His Majesty or not, and whether he is in this State or elsewhere, under circumstances which, if he were killed in this State, would constitute murder;

(b) to obstruct, prevent, pervert, or defeat the due course of justice, or the administration of the law, whether such purpose is to be effected in this State or elsewhere;

(c) to commit any crime;

(d) to cheat or defraud the public, or any particular person, or class of persons;

(e) to extort, by any means, any property whatever from any person;

(f) to inflict "by any unlawful means any injury or harm upon the public, or any particular person or class of persons;

(g) to facilitate the seduction of a woman;

(h) to do any act involving, and known to be likely to involve, public mischief; or

(i) to do any act without lawful justification or excuse with intent thereby to injure any person, is guilty of a crime.

Charge:-Conspiracy.

(2) A husband and wife are not criminally responsible for any conspiracy between themselves only.

(3) Nothing in this section shall affect the provisions of the Trade Unions Act, 1889, or of the Conspiracy and Protection of Property Act, 1889."



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