Abetment of false tax returns imposes imprisonment and fines, with harsher terms where evasion exceeds the statutory threshold.

The clause creates an offence for abetting or inducing another to submit a false income-related account, statement or declaration knowing it to be false or not believing it to be true, or to commit the offence under section 478(1). Punishment is tiered: where the tax, penalty or interest intended to be evaded exceeds the statutory monetary threshold, the abettor faces rigorous imprisonment of six months to seven years and a fine; in other cases the penalty is rigorous imprisonment of three months to two years and a fine.

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