Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 126

126 Obstruction of person exercising power under tax law

A person must not, without reasonable excuse, obstruct—

(a) the commissioner or an investigator exercising a power under a tax law; or

(b) a person properly helping the commissioner or an investigator exercising a power under a tax law.

Penalty—

Maximum penalty—100 penalty units.