8UFalsifying or concealing identity with intention of deceiving or misleading etc.

#### 8U Falsifying or concealing identity with intention of deceiving or misleading etc. A person who: (a) engages in conduct that results in the falsification or concealing of the identity of, or the address or location of a place of residence or business of, the person or another person; or (b) does or omits to do any act or thing the doing or omission of which facilitates the falsification or concealment of the identity of, or the address or location of a place of residence or business of, the person or another person; with any of the following intentions, namely: (c) deceiving or misleading the Commissioner or a particular taxation officer; (d) hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence); (e) hindering or obstructing the investigation of a taxation offence; (f) hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or (g) defeating the purposes of a taxation law; (whether or not the person had any other intention) commits an offence.