New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 58

58 Falsifying or concealing identity

A taxpayer who:

(a) falsifies or conceals the identity, or the address or location of a place of residence or business, of the taxpayer or of another person, or

(b) does, 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 the taxpayer or another person,

Maximum penalty: 100 penalty units.