TASIn ForceAct
Taxation Administration Act 1997
107Falsifying or concealing identity
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### 107 Falsifying or concealing identity
> A taxpayer must not –
>
> > > (a) falsify or conceal the identity, or the address or location of a place of residence or business, of the taxpayer or of another person; or
> >
> > > (b) by act or omission, do 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 of another person.
>
> Penalty: In the case of –
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> > > (a) a body corporate, a fine not exceeding 500 penalty units; or
> >
> > > (b) in any other case, a fine not exceeding 100 penalty units.