57
CurrentGiving false or misleading information to tax officers
Part 8Record keeping and general offences
57 Giving false or misleading information to tax officers
S. 57(1) amended by No. 28/2017 s. 83(1)(2).
(1)
A person must not, without reasonable excuse—
(a)
make a statement, orally or in writing, to a tax officer; or
(b)
give information, orally or in writing, to a tax officer—
that is false or misleading in a material particular.
Penalty: 600 penalty units in the case of a body corporate;
This Act’s bill:Second reading speech
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