Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person is guilty of an offence if:
(a) the person makes a statement (whether orally, in a document or in any other way) to a taxation officer; and
(b) the statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material particular; and
(c) the person is reckless as to whether the statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material particular.
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