Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8u
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8U
Character Range: 161641–162735

8U  Falsifying or concealing identity with intention of deceiving or misleading etc.
  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.