Taxation Administration Act 1997

A taxpayer must not –

falsify or conceal the identity, or the address or location of a place of residence or business, of the taxpayer or of another person; or by act or omission, do 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 of another person.

In the case of – a body corporate, a fine not exceeding 500 penalty units; or in any other case, a fine not exceeding 100 penalty units.