(1) A relevant person
must comply with the requirements of sections 5.79, 5.80, 5.81, 5.84, 5.85 and
5.86 in relation to the disclosure of information in a return.
Penalty: $10 000 or imprisonment for 2 years.
(2) Nothing in this
Subdivision requires a relevant person to —
(a)
include in a return any information which has been disclosed in a previous
return made by the relevant person; or
(b)
disclose the actual value, amount or extent of any asset, income, interest,
debt or disposition referred to in section 5.79, 5.80, 5.81, 5.84, 5.85 or
5.86.
[Section 5.78 amended: No. 17 of 2009 s. 28; No. 2
of 2016 s. 34.]