143BCAcquiring or possessing electronic sales suppression tools

1. A person commits an offence against this Act if they—

2. are required by a tax law to make or keep records; and
3. knowingly acquire, or have possession or control of an electronic sales suppression tool (the suppression tool), or a right to use the suppression tool; and
4. have a purpose in relation to the suppression tool of evading the assessment or payment of tax under a tax law, whether by them or by another person.

5. Subsection (1) does not apply when the person—

6. acquires a business whose operations include the use of the suppression tool or a right to use it; and
7. could not reasonably be expected to be aware of the existence of the suppression tool in the business; and
8. has not used the suppression tool in the business.

9. A person who is convicted of an offence under subsection (1) is liable to a fine not exceeding $50,000.

10. For the purposes of the imposition of a penalty under subsection (3), a person to whom this section applies is treated as committing a single offence in relation to all tax types and periods. A further penalty may be imposed for a later period of time for the continued possession or control of, or right to use, the suppression tool.

11. For the purposes of subsection (1)(c), and without limiting the provision, a person is treated as meeting the purpose test if they have used the suppression tool to evade the assessment or payment of tax.