58
CurrentFalsifying or concealing identity
Part 8Record keeping and general offences
58 Falsifying or concealing identity
A person must not, with the intention of impeding the administration or enforcement of a taxation law—
(a)
falsify or conceal the identity, or the address or location of a place of residence or business, of the person or another person;
or
(b)
do anything or make any omission that facilitates the falsification or concealment of the identity, or the address or location of a place of residence or business, of the person or another person.
Maximum penalty: Maximum penalty: $10 000.
This Act’s bill:Second reading speech
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