68
In forceFalsifying or concealing identity
Part 8Record keeping and general offences
Division 8.2General offences
68 Falsifying or concealing identity
A person must not—
(a)
falsify or conceal the identity, or the address or location of a place of residence or business, of a taxpayer or of another person; or
(b)
do, by act or omission, anything that facilitates the falsification or concealment of the identity, or the address or location of a place of residence or business, of a taxpayer or of another person.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
Division 8.3 Supplementary offence provisions
This Act’s bill:Explanatory statementSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.