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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.