Taxation Administration Act 2001

A person must not give to the commissioner or an investigator a document containing information that the person knows, or should reasonably know, is false or misleading in a material particular.Maximum penalty—100 penalty units.

Note—This provision is an executive liability provision—see section 140.

Subsection (1) does not apply to a person who, when giving the document—

tells the commissioner or investigator of the extent to which the document is false or misleading; and

to the extent the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or investigator.

It is enough for a complaint against a person for an offence against subsection (1) to state the document was, without specifying which, ‘false or misleading’.