South Australian Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 50

50—False or misleading information in records

A person must not—

            (a)         keep a record under a taxation law that the person knows is false or misleading in a material particular; or

            (b)         include in a record under a taxation law information that the person knows is false or misleading in a material particular.

Maximum penalty: $10 000.