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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 –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.