Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 55

55. A person who, without reasonable excuse:

        (a)     obstructs or hinders a tax officer in the exercise of the tax officer's powers under a tax law; or

        (b)     contravenes a reasonable requirement of a tax officer who has entered premises pursuant to a tax law;

is guilty of an offence punishable, on conviction, by a fine not exceeding $2,000 or imprisonment for 6 months, or both.

Offences by corporations



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