58Falsifying or concealing identity

#### 58 Falsifying or concealing identity 58 Falsifying or concealing identity > A taxpayer who— > > > (a) falsifies or conceals the identity, or the address or location of a place of residence or business, of the taxpayer or of another person, or > > > (b) does, by act or omission, anything that facilitates the falsification or concealment of the identity, or the address or location of a place of residence or business, of the taxpayer or another person, > > is guilty of an offence. > > Maximum penalty—500 penalty units. > > Note. > > An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121. > > **s 58:** Am 2012 No 97, Sch 1.40 \[10\]; 2023 No 18, Sch 9\[8\].