79
CurrentImpersonating Chief Commissioner or authorised officer
Part 9Tax officers, investigation, collection of information and secrecy provisions
Division 2Investigation
79 Impersonating Chief Commissioner or authorised officer
A person who impersonates or falsely represents that he or she is the Chief Commissioner or an authorised officer is guilty of an offence.
Maximum penalty—100 penalty units.
This Act’s bill:Explanatory memorandumSecond reading speech
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