(1) A person shall not make, or authorise the making of, a statement (whether oral or in writing) if the person knows that the statement is:
(a) false or misleading in a material particular; and
(b) capable of being used in connection with a claim for a benefit or payment under this Act.
Penalty: Imprisonment for 5 years or 100 penalty units, or both.
(2) Where:
(a) a person makes a statement (whether oral or in writing) that is false or misleading in a material particular;
(b) the statement is capable of being used in connection with a claim for a benefit or payment under this Act;
(c) the material particular in respect of which the statement is false or misleading is substantially based upon a statement made, either orally or in writing, to the person or to an agent of the person by another person who is an employee or agent of the first - mentioned person;
(d) that other person knew that the last - mentioned statement was false or misleading in a material particular; and
(e) that other person knew, or had reasonable grounds to suspect, that the last - mentioned statement would be used in the preparation of a statement of the kind referred to in paragraph (b);
that other person commits an offence punishable on conviction by imprisonment for a period not exceeding 5 years or a fine not exceeding 100 penalty units, or both.
(3) In subsection (2), a reference to an employee of a person shall, in a case where that person is a corporation, be read as a reference to:
(a) a director, secretary, manager or employee of the corporation;
(b) a receiver and manager of any part of the undertaking of the corporation appointed under a power contained in any instrument; or
(c) a liquidator of the corporation appointed in a voluntary winding up.
(5) In this section, a reference to making a statement includes a reference to issuing or presenting a document, and a reference to a statement shall be construed accordingly.