Clause 484 - Abetment of false return, etc.

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.