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Taxation Administration Act 2003
Part 9Offences
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Part 9 — Offences
105. General penalty provision 98
106. Evasion of tax 98
107. False or misleading information 98
108. Obstructing or misleading investigator 99
109. Offence by body corporate 99
110. Criminal penalties not to affect civil liabilities 100
111. Time for commencing prosecutions 100
112. Authority required for prosecution 100
113. General defence 100