s 31
In forceConsequences of false declarations etc
Part 4Deposits
31 Consequences of false declarations etc
If the deposit is accompanied by a deposit form, or a purported deposit form, that:
(a)
contains a declaration, or information, that is false or misleading; or
(b)
has some other defect or irregularity;
that circumstance does not result in the invalidity of the deposit. However, it may result in the deposit being refunded under Part 8.
Note 1:
A false or misleading statement may result in criminal liability under Part III of the Taxation Administration Act 1953.
Note 2:
A false or misleading declaration may result in an employer being denied an income tax deduction under section 82AAF of the Income Tax Assessment Act 1936.
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