Falsifying or concealing identity
58 Falsifying or concealing identity
A taxpayer who—
falsifies or conceals the identity, or the address or location of a place of residence or business, of the taxpayer or of another person, or
does, 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 the taxpayer or another person,
is guilty of an offence.
Maximum penalty—500 penalty units.
Note.
An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121.
This Act’s bill:Explanatory memorandumSecond reading speech
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