TAXATION ADMINISTRATION ACT 1953
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
A person who:
(a) engages in conduct that results in the falsification or concealing of the identity of, or the address or location of a place of residence or business of, the person or another person; or
(b) does or omits to do any act or thing the doing or omission of which facilitates the falsification or concealment of the identity of, or the address or location of a place of residence or business of, the person or another person;
with any of the following intentions, namely:
(c) deceiving or misleading the Commissioner or a particular taxation officer;
(d) hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence);
(e) hindering or obstructing the investigation of a taxation offence;
(f) hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or
(g) defeating the purposes of a taxation law;
(whether or not the person had any other intention) commits an offence.
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