126
CurrentObstruction of person exercising power under tax law
Part 10Enforcement and legal proceedings
Division 1Offences and related provisions
126 Obstruction of person exercising power under tax law
A person must not, without reasonable excuse, obstruct—
(a)
the commissioner or an investigator exercising a power under a tax law; or
(b)
a person properly helping the commissioner or an investigator exercising a power under a tax law.
Maximum penalty—100 penalty units.
This Act’s bill:Explanatory memorandum
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