Part 5, division 5--
'(1) A person must not give the chief executive a return, under section 82, 83 or 84, the person knows is false or misleading in a material particular.
Maximum penalty--40 penalty units.
'(2) It is enough for a complaint against a person for an offence against subsection (1) to state that the return was 'false or misleading' to the person's knowledge, without specifying which.'.