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SUPERANNUATION LEGISLATION AMENDMENT ACT (No. 2) 1986 No. 151, 1986 - SECT 71

Persons not to make false statements to Commissioner, &c.
71. Section 167 of the Principal Act is amended-

   (a)  by omitting from paragraph (1) (a) ", either orally or in writing, a
        false or misleading statement" and substituting "a statement, either
        orally or in writing,";

   (b)  by adding at the end of paragraph (1) (a) "that is, to the person's
        knowledge, false or misleading in a material particular";

   (c)  by omitting from paragraph (1) (c) "a false or misleading statement or
        by means of impersonation; or" and substituting "a statement, whether
        made orally or in writing, that is, to the person's knowledge, false
        or misleading in a material particular or by means of impersonation;";

   (d)  by omitting from paragraph (1) (d) "or present";

   (e)  by omitting from paragraph (1) (d) "or document that is" and
        substituting ", either orally or in writing, that is, to the person's
        knowledge";

   (f)  by adding after paragraph (1) (d) the following word and paragraph:

"; or (e) present (otherwise than pursuant to section 163A) to an officer
exercising powers or performing functions in relation to this Act a document,
that is, to the person's knowledge, false or misleading in a material
particular.";

   (g)  by omitting the penalty set out at the foot of sub-section (1) and
        substituting the following penalty:

"Penalty-

   (a)  if the offender is a natural person-$2,000 or imprisonment for 12
        months, or both; or

   (b)  if the offender is a body corporate-$10,000."; and

   (h)  by inserting after sub-section (1) the following sub-section:

"(1A) An offence against sub-section (1) is punishable on summary
conviction.". 


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