Falsifying or concealing identity

– section 60 of the Taxation Administration Act 1997

Falsifying or concealing identityFalsifying or Concealing Identity is when you lie to the Tax Office about where you live or the location of your business.

Examples of Falsifying or Concealing Identity
  • A man tells his tax accountant that he lives in Melbourne when he resides overseas.
  • A woman files an incorrect address for one of her businesses.
What are some of the possible defences to a charge of Falsifying or Concealing Identity?
  • The information provided was not false.
  • You moved residence or the location of your business.

There are other possible defences, depending on the circumstances surrounding the alleged offending. Each matter is unique and requires an individual approach and strategy.

Questions in cases like this
  • Did you provide the wrong address for your home or business to the Tax Office?
  • Did you move home or change the location of your business and forget to tell the Tax Office?

Maximum penalty and Court that deals with this charge

The maximum penalty for this offence is a fine of 500 penalty units in the case of a body corporate, or a fine of 100 penalty units in any other case.

Falsifying or concealing identity is the sort of charge regularly heard in the Magistrates’ Court.
 

“Did you give the wrong address to the Tax Office?”

 

What is the legal definition of Falsifying or Concealing Identity?

Falsifying or Concealing Identity is when a taxpayer who by any act or omission, falsified or concealed, their residential address or business address, or the residential or business address of another person.

Legislation

The section that covers this offence is section 60 of the Taxation Administration Act 1997.1
 

What can you be sentenced to for this charge?

If found guilty of this offence you will incur a fine.

 


[1] Taxation Administration Act 1997 – Section 60

A taxpayer must not—
(a) falsify or conceal the identity, or the address or location of a place of residence or business, of the taxpayer or of another person; or
(b) do, by act or omission, anything that facilitates the falsification or concealment of the identity, or the address or location of a place of residence or business, of the taxpayer or another person.
Penalty: 500 penalty units in the case of a body corporate; or 100 penalty units in any other case.