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Taxation Administration Act 1999
68Falsifying or concealing identity
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68 Falsifying or concealing identity
A person must not—
(a) falsify or conceal the identity, or the address or location of a
place of residence or business, of a taxpayer or of another
person; or
(b) do, 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 a taxpayer or of another
person.