Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 60

A taxpayer must not—

        (a)     falsify or conceal the identity, or the address or location of a place of residence or business, of the taxpayer or of another person; or

        (b)     do, by act or omission, anything that facilitates the falsification or concealment of the identity, or the address or location of a place of residence or business, of the taxpayer or another person.

Penalty:     500 penalty units in the case of a body corporate;

100 penalty units in any other case.

Note to s. 60 inserted by No. 13/2013 s. 46(6).

Note

Section 130A applies to an offence against this section.