Taxation Administration Act 1953
PART III
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PROSECUTIONS AND OFFENCES
The object of this Subdivision is to deter the production, use and distribution of tools to manipulate or falsify electronic point of sale records to facilitate tax evasion.
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
Division 2
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Offences
Subdivision BAA
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Offences relating to electronic sales suppression tools
SECTION 8WAA
8WAA
OBJECT OF THIS SUBDIVISION
The object of this Subdivision is to deter the production, use and distribution of tools to manipulate or falsify electronic point of sale records to facilitate tax evasion.
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