QLDIn ForceAct
Taxation Administration Act 2001
sec.126Obstruction of person exercising power under tax law
Start here
Get a plain-English read of sec.126
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.126 Obstruction of person exercising power under tax law
A person must not, without reasonable excuse, obstruct— the commissioner or an investigator exercising a power under a tax law; or a person properly helping the commissioner or an investigator exercising a power under a tax law. Maximum penalty—100 penalty units.
- (a) the commissioner or an investigator exercising a power under a tax law; or
- (b) a person properly helping the commissioner or an investigator exercising a power under a tax law.