Abetment of false tax returns carries graded punishment based on the evasion amount and the nature of the false declaration. Abetment or inducement of another person to make and deliver a false account, statement or declaration relating to taxable income, or to commit the related false return offence, is punishable under a graded sentencing framework. The punishment depends on the amount of tax, penalty or interest that would have been evaded, or wilfully attempted to be evaded, if the false material had been accepted as true, with imprisonment and fine prescribed for higher thresholds and fine only in other cases.