DUTIES ACT 2001 - SECT 471H Prohibition on giving false or misleading information to self assessor
DUTIES ACT 2001 - SECT 471H
Prohibition on giving false or misleading information to self assessor471H Prohibition on giving false or misleading information to self assessor
(1) A liable party to the instrument or transaction must not state to the self assessor anything relating to the instrument or transaction that the party knows is false or misleading in a material particular.Penalty—Maximum penalty—100 penalty units.Note—This provision is an executive liability provision under the Taxation Administration Act 2001 , section 140 .
(2) It is enough for a complaint against a person for an offence against subsection (1) to state the statement made was ‘false or misleading’, without specifying which.