South Australian Consolidated Acts

DEBITS TAX ACT 1994 - SECT 14

14—Offences relating to certificates of exemption

        (1)         A person must not—

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

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

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

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

Maximum penalty: $10 000 or imprisonment for 2 years, or both.

        (2)         In subsection (1)—

"certificate" means a certificate of exemption.