Offences
85 Offences
A person who fails to furnish a return that the person is required to furnish under this Division within the time required by this
Division is guilty of an offence.
Maximum penalty: $10 000.
A person who furnishes a return or other information—
that the person is required to furnish under this Division; and
that contains a statement that is, to the knowledge of the person, false or misleading in a material particular, is guilty of an offence.
Maximum penalty: $10 000.
A person who furnishes to another person who is required to furnish a return under this Division information—
that the person knows is required for the purposes of that return; and
that is, to that person's knowledge, false or misleading in a material particular, is guilty of an offence.
Maximum penalty: $10 000.
An allegation in a complaint that a specified person had not furnished a return of a specified kind as at a specified date will be taken to have been proved in the absence of proof to the contrary.
This Act’s bill:Second reading speech
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