Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who gives or shows an authorised officer of the ESOS agency for a registered provider a document that is false or misleading in a material particular, in the course of complying or purporting to comply with a production or attendance notice given by the agency, commits an offence.
Penalty: Imprisonment for 12 months.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(2) However, the person does not commit the offence if the document is accompanied by a written statement signed by the person:
(a) stating that the document is, to the person's knowledge, false or misleading in the material particular concerned; and
(b) setting out or referring to the material particular.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2): see subsection 13.3(3) of the Criminal Code .