New South Wales Consolidated Acts
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TAXATION ADMINISTRATION ACT 1996 - SECT 55
Knowingly giving false or misleading information
55 Knowingly giving false or misleading information
A person must not:
(a) make a statement, orally or in writing, to a
tax officer, or
(b) give information, orally or in writing, to a tax officer,
knowing that it is false or misleading in a material particular. Maximum
penalty: 100 penalty units.
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