Crimes Act 1900

A person is guilty of an offence if—

the person gives information to another person, and

the person does so knowing that the information—

is false or misleading, or

omits any matter or thing without which the information is misleading, and

any of the following subparagraphs apply—

the information is given to a public authority,

the information is given to a person who is exercising or performing any power, authority, duty or function under, or in connection with, a law of the State,

the information is given in compliance or purported compliance with a law of the State.

Subsection (1) does not apply as a result of subsection (1) (b) (i) if the information is not false or misleading in a material particular.

Subsection (1) does not apply as a result of subsection (1) (b) (ii) if the information did not omit any matter or thing without which the information is misleading in a material particular.

Subsection (1) does not apply as a result of subsection (1) (c) (i) if, before the information was given by a person to the public authority, the public authority did not take reasonable steps to inform the person of the existence of the offence against subsection (1).

Subsection (1) does not apply as a result of subsection (1) (c) (ii) if, before the information was given by a person (the first person) to the person mentioned in that subparagraph (the second person), the second person did not take reasonable steps to inform the first person of the existence of the offence against subsection (1).

The burden of establishing a matter referred to in subsection (2), (3), (4) or (5) lies on the accused person.

For the purposes of subsections (4) and (5), it is sufficient if the following form of words is used—