Goods and Services Tax Act 1993 s 66

s 66 Penalty for obstructing Comptroller in carrying out duties

66. Any person who at any time hinders or obstructs the Comptroller or any officer acting in the discharge of the Comptroller’s or the officer’s duties (as the case may be) under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.[34/2016]

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