Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 40

40. (1) A person shall not-

   (a)  forge a certificate or utter a certificate knowing it to be forged;

   (b)  without lawful authority, alter or sign a certificate;

   (c)  deliver a document (not being a certificate) that purports to be a
        certificate;

   (d)  knowingly represent that a certificate is in respect of an account
        other than the account in respect of which the certificate was issued.

Penalty: $10,000 or imprisonment for 2 years, or both.
(2) In this section, ''certificate'' means a certificate of exemption.