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    <title>Abetment of false return, etc.</title>
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    <description>Abetment or inducement to make or deliver a false account, statement or declaration relating to taxable income, or to induce commission of the related tax offence, is criminalised; penalties include rigorous imprisonment subject to a legislated minimum and maximum term and a monetary fine within a prescribed range, with culpability tied to knowledge of falsity or lack of belief in truth.</description>
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