Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 68

    A person shall not—

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

Penalty:     50 penalty units or imprisonment for 6 months, or both.

Division 3—Supplementary offence provisions