(1) A person must not, in relation to the administration of this Act, give an inspector information the person knows is false or misleading in a material particular.Penalty—Maximum penalty—50 penalty units.
(2) Subsection (1) applies to information given in relation to the administration of this Act whether or not the information was given in response to a specific power under this Act.
(3) Subsection (1) does not apply to a person if the person, when giving information in a document—(a) tells the inspector, to the best of the person’s ability, how the document is false or misleading; and(b) if the person has, or can reasonably obtain, the correct information—gives the correct information.