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