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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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