INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
A person shall not:
(a) present any document under the hand of the Commissioner for the purpose of obtaining credit with respect to, or a payment of, the amount of a deduction made from the salary or wages of a person other than the person named in the document;
(b) present any document under the hand of the Commissioner and falsely pretend to be the person named therein for the purpose of obtaining credit or payment under this Division;
(c) endeavour to obtain for his or her own advantage or benefit credit with respect to, or a payment of, the amount of a deduction made from the salary or wages of another person;
(d) (Omitted by No 170 of 1995)
(e) (Omitted by No 170 of 1995)
(f) present, for the purpose of obtaining credit, payment or other benefit:
(i) a copy of a group certificate, or document purporting to be a copy of a group certificate, other than a copy duly given to him or her in respect of the amount shown in the copy; or
(ii) a tax voucher, or document purporting to be a tax voucher, other than a tax voucher duly purchased by him or her.
(g) (Omitted by No 123 of 1984)
Penalty: $5,000 or imprisonment for 12 months, or both.
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