Taxation Administration Act 1953

engages in conduct that results in the falsification or concealing of the identity of, or the address or location of a place of residence or business of, the person or another person; or

does or omits to do any act or thing the doing or omission of which facilitates the falsification or concealment of the identity of, or the address or location of a place of residence or business of, the person or another person;

deceiving or misleading the Commissioner or a particular taxation officer;

hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence);

hindering or obstructing the investigation of a taxation offence;

hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or

defeating the purposes of a taxation law;