South Australian Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 55

55—Giving false or misleading information

A person must not (whether or not in response to a requirement under a taxation law)—

            (a)         make a statement, orally or in writing, to a tax officer; or

            (b)         give information, orally or in writing, to a tax officer,

that the person knows is false or misleading in a material particular.

Maximum penalty: $10 000.