Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8U

                   A person who:

                     (a)  engages in conduct that results in the falsification or concealing of the identity of, or the address or location of a place of residence or business of, the person or another person; or

                     (b)  does or omits to do any act or thing the doing or omission of which facilitates the falsification or concealment of the identity of, or the address or location of a place of residence or business of, the person or another person;

with any of the following intentions, namely:

                     (c)  deceiving or misleading the Commissioner or a particular taxation officer;

                     (d)  hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence);

                     (e)  hindering or obstructing the investigation of a taxation offence;

                      (f)  hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or

                     (g)  defeating the purposes of a taxation law;

(whether or not the person had any other intention) is guilty of an offence.