Great Barrier Reef Marine Park Act 1975

A person commits an offence if:

the person makes a false or misleading representation; and

the person is reckless as to whether the representation is false or misleading; and

the representation relates to:

a person’s liability to pay a tax, charge or fee (however described) imposed by the Commonwealth for purposes connected with use of or entry to the Marine Park; or

the amount of any such tax, charge or fee; and

the representation is made in the course of providing a tourism‑related service (see subsection (3)).

In a prosecution for an offence against subsection (1), it is not necessary to prove that the representation expressly refers to the Marine Park or to an imposition by the Commonwealth.

For the purposes of subsection (1), a tourism‑related service means:

a service provided on a commercial basis to or for the benefit of tourists, or in relation to tourism, in Australia; and

any action incidental to such a service (for example, advertising a service).