50
In forceFalse or misleading information in records
Part 8Record keeping and general offences
50 False or misleading information in records
A person must not—
(a)
keep a record under a taxation law that the person knows is false or misleading in a material particular; or
(b)
include in a record under a taxation law information that the person knows is false or misleading in a material particular.
Maximum penalty: Maximum penalty: $10 000.
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