TAXATION ADMINISTRATION ACT 1996 - SECT 55 Knowingly giving false or misleading information

TAXATION ADMINISTRATION ACT 1996 - SECT 55

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,

: Maximum penalty--

(a) 500 penalty units for a first offence, or

(b) 1,000 penalty units or 2 years imprisonment, or both, for a second or subsequent offence.

Note : An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation--see section 121.