Stephen Conroy (Victoria, Australian Labor Party, Deputy Leader of the Government in the Senate) Share this | Hansard source

The self-assessment income tax act works in exactly that way: if you have done your tax, you sign a document that says you comply with the regulations. If there is an audit and you are found to have not complied with the regulations, then you are fined and other penalties apply. This works in exactly the same way. If people lie and cheat on the form—