s 49
In forceFalse returns or statements
Part VOffences and prosecutions
49 False returns or statements
A person who makes or delivers a statement required by or under this
Act or the Regulations to be made or delivered which is false in a material particular, or makes a false answer, whether orally or in writing, to a question put to the person by the Secretary or an authorized person, is guilty of an offence.
Maximum penalty: 40 penalty units.
Part VI Miscellaneous
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