False or misleading statements
77H False or misleading statements
Subject to subsection (3), a person who, in the declaration to a return under section 77B, makes a statement or representation that is false or misleading in a material particular is guilty of an offence and is liable on summary conviction to a fine not exceeding 500 penalty units.
Subject to subsection (3), a person who makes an answer to a question put to him pursuant to section 77G(1)(b)(ii) by an inspector that is false or misleading in a material particular is guilty of an offence and is liable on summary conviction to a fine not exceeding 500 penalty units.
It is a defence to a charge under subsection (1) or (2) if it is proved that, at the time the statement, representation, or answer was made, the defendant believed on reasonable grounds that it was neither false nor misleading.
This Act’s bill:Explanatory notesSecond reading speech
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