52
CurrentInclusion of false or misleading information in records
Part 8Record keeping and general offences
52 Inclusion of false or misleading information in records
S. 52(1) amended by No. 28/2017 s. 82.
(1)
A person must not—
(a)
make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or
(b)
include in a record required to be made or kept by a taxation law matter that is false or misleading in a material particular.
Penalty: 1200 penalty units in the case of a body corporate;
This Act’s bill:Second reading speech
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