26. Section 236 of the Principal Act is amended—
(a) by omitting from subsection (4) “make a claim under Division 3, or”; and
(b) by omitting subsections (5), (6) and (7) and substituting the following subsection:
“(5) A person shall not give to another person who is required to give a return under Division 4, 5 or 6 information relevant to the return that is, to the knowledge of the firstmentioned person, false or misleading in a material particular.
Penalty: 50 penalty units or imprisonment for 6 months, or both.”.