Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 8U

Falsifying or concealing identity with intention of deceiving or misleading etc.

    A person who:

  (a)   engages in conduct that results in the falsification or concealing of the identity of, or the address or location of a place of residence or business of, the person or another person; or

  (b)   does or omits to do any act or thing the doing or omission of which facilitates the falsification or concealment of the identity of, or the address or location of a place of residence or business of, the person or another person;

with any of the following intentions, namely:

  (c)   deceiving or misleading the Commissioner or a particular taxation officer;

  (d)   hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence);

  (e)   hindering or obstructing the investigation of a taxation offence;

  (f)   hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or

  (g)   defeating the purposes of a taxation law;

(whether or not the person had any other intention) commits an offence.



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