Taxation Administration Act 2007
83Falsifying or concealing information
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83 Falsifying or concealing information A person must not falsify or conceal: (a) information about the identity of a taxpayer, or a taxpayer's residential or business address; or (b) information about the identity, or residential or business address, of any other person who may be able to provide information relevant to the administration or enforcement of a taxation law; or (c) information that is otherwise relevant to the administration or enforcement of a taxation law.