DUTIES ACT 2000 - SECT 69D Misleading information

DUTIES ACT 2000 - SECT 69D

S. 69D(1) amended by No. 71/2004 s. 18(1)(a).

    (1)     This section applies to a person (other than the Registrar of Titles) who is employed or concerned in—

        (a)     the preparation of an instrument that effects or evidences a dutiable transaction; or

S. 69D(1)(ab) inserted by No. 71/2004 s. 18(1)(b).

        (ab)     the entry of data for the purposes of electronically effecting in accordance with the Electronic Transactions (Victoria) Act 2000 a dutiable transaction; or

        (b)     the provision of any advice regarding the form of a dutiable transaction.

S. 69D(2) amended by Nos 71/2004 s. 18(2), 13/2013 s. 56(3), substituted by No. 28/2017 s. 39.

    (2)     The person must not, without reasonable excuse, in the instrument or in any material or data presented to the Commissioner—

        (a)     omit from, or fail to include, any fact or circumstance affecting the liability of any person for duty under this Chapter; or

        (b)     give information about any fact or circumstance affecting the liability of any person for duty under this Chapter that is false or misleading in a material particular.

Penalty:     600 penalty units, in the case of a body corporate;

    120 penalty units, in any other case.

Note

Section 130B of the Taxation Administration Act 1997 applies to an offence against this subsection.

Chapter 3—Certain transactions treated as transfers ^[2]

Ch. 3 Pt 1 (Heading and s. 70) amended by No. 46/2004 ss 12, 14, substituted by No. 38/2012 s. 5.

Part 1—Introduction and overview

S. 70 amended by No. 26/2015 s. 22(1)(ILA s. 39B(1)).