Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 29

29. After section 11 of the Principal Act the following section is inserted in
Part III: Offences relating to certificates of exemption

"11A. (1) A person shall not-

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

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

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

   (d)  knowingly represent that a certificate is in respect of an account
        other than the account in respect of which the certificate was issued.
Penalty: $10,000 or imprisonment for 2 years, or both.

"(2) In sub-section (1), 'certificate' means a certificate of exemption.".