Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated ActsA person must 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.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.