(1) A person who--(a) in, or in relation to, any application made under this Act, or(b) in purported compliance with a requirement of a notice under this Act, or(c) in purporting to provide information under this Act that the person has been authorised to provide,gives information that is false or misleading in a material particular is guilty of an offence.: Maximum penalty--50 penalty units or imprisonment for 12 months, or both.
(2) It is a defence to a prosecution of a person for an offence under subsection (1) if it is proved that, at the time the information was given, the person believed, on reasonable grounds--(a) in the case of false information--that the information was true, or(b) in the case of misleading information--that the information was not misleading.