Taxation Administration Act 1997

A person must not – make a record required under a taxation law knowing it to contain any matter that is false or misleading; or include in a record required under a taxation law any matter knowing it to be false or misleading. In the case of – a body corporate, a fine not exceeding 500 penalty units; or in any other case, a fine not exceeding 100 penalty units.

A person, for the purposes of a taxation law, must not – make a statement, orally or in writing, to a tax officer knowing it to be false or misleading; or omit any matter from a statement knowing that without that matter the statement is false or misleading; or give information, orally or in writing, to a tax officer knowing it to be false or misleading. In the case of – a body corporate, a fine not exceeding 500 penalty units; or in any other case, a fine not exceeding 100 penalty units.