43Place where offence committed

43 Place where offence committed

Any of the following offences, namely:

(a) failure duly to furnish any return or information;

(b) making or delivering a return which is false in any particular, or making a false answer; or

(c) failure to comply with any requirement;

shall be deemed to have been committed either:

(d) at the place where the return or information was furnished or should, in accordance with this Act, the regulations or a requirement of the Commissioner, have been furnished, or where the answer was made, or where the requirement should have been complied with; or

(e) at the usual or last known place of business or abode of the defendant;

and may be charged as having been committed at either of those places.