Australian Capital Territory Numbered Acts

DEBITS TAX ACT 1997 (NO. 20 OF 1997) - SECT 15

15. A person shall not—

        (a)     forge a certificate of exemption or utter a certificate knowing it to be forged;

        (b)     without lawful authority, alter or sign a certificate of exemption;

        (c)     deliver a document (not being a certificate of exemption) that purports to be a certificate of exemption; or

        (d)     knowingly represent that a certificate of exemption is in respect of an account other than the account in respect of which the certificate was issued.

Penalty: 100 penalty units or imprisonment for 2 years, or both.