TAXATION ADMINISTRATION ACT 2001 - SECT 123 False or misleading information

TAXATION ADMINISTRATION ACT 2001 - SECT 123

123 False or misleading information

(1) A person must not state anything to the commissioner or an investigator that the person knows is false or misleading in a material particular.

Penalty—

Maximum penalty—100 penalty units.

Note—

This provision is an executive liability provision—see section 140 .

(2) It is enough for a complaint for an offence against subsection (1) , to state the statement made was ‘false or misleading’ to the person’s knowledge, without specifying which.