Commonwealth Consolidated Acts

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False statements etc.

  (2)   A person shall not furnish, in pursuance of this Act or of the regulations, a return or information that is false or misleading in a material particular.

Penalty:   Imprisonment for 5 years or 100 penalty units.

  (3)   In a prosecution of a person for an offence against this section, it is a defence if he or she did not know, and had no reason to suspect, that the statement, document, return or information, made, issued, presented or furnished by him or her was false or misleading, as the case may be.

Note:   The defendant bears an evidential burden in relation to the matter in subsection   (3). See subsection   13.3(3) of the Criminal Code .

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