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) by act or omission, do 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 of another person.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 500 penalty units; or

(b) in any other case, a fine not exceeding 100 penalty units.