Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 108

108 .         Obstructing or misleading investigator

        (1)         A person who hinders or obstructs the Commissioner or an investigator in carrying out functions under a taxation Act commits an offence.

        Penalty: $20 000.

        (2)         A person who misleads the Commissioner or an investigator in a way that may affect the carrying out of his or her functions under a taxation Act commits an offence.

        Penalty: $20 000.