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    <title>Amendment of section 277A.</title>
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    <description>The Bill amends section 277A to reduce the maximum term of rigorous imprisonment for wilful falsification of books or documents to enable tax evasion from three years to two years, effective 1 July 2012; the offence remains punishable by a minimum custodial term and fine.</description>
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      <description>The Bill amends section 277A to reduce the maximum term of rigorous imprisonment for wilful falsification of books or documents to enable tax evasion from three years to two years, effective 1 July 2012; the offence remains punishable by a minimum custodial term and fine.</description>
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