TAXATION ADMINISTRATION ACT 2003 - SECT 51

TAXATION ADMINISTRATION ACT 2003 - SECT 51

51 .         Improper endorsement or certification of instrument

                A person who endorses or certifies an instrument so as to suggest or imply that the instrument has been properly endorsed or certified under a special tax return arrangement commits an offence unless the instrument is properly endorsed or certified in accordance with the conditions of the arrangement.

        Penalty: $20 000.

        [Section 51 inserted: No. 12 of 2008 s. 43.]