Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 57

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;

    120 penalty units in any other case.

Note to s. 57(1)
inserted by No. 13/2013 s. 46(5).

Note

Section 130C applies to an offence against this subsection.

S. 57(2) repealed by No. 28/2017 s. 83(3).

    *     *     *     *     *

S. 58 amended by No. 28/2017 s. 84.