268—Offence to give false or misleading information
(1) A person must not
give information in complying or purportedly complying with this Act that the
person knows—
(a) to
be false or misleading in a material particular; or
(b)
omits any matter or thing without which the information is misleading.
Maximum penalty:
(a) in
the case of an individual—$10 000;
(b) in
the case of a body corporate—$50 000.
(2) A person must not
produce a document in complying or purportedly complying with this Act that
the person knows to be false or misleading in a material particular
without—
(a)
indicating the respect in which it is false or misleading and, if practicable,
providing correct information; or
(b)
accompanying the document with a written statement signed by the person or, in
the case of a body corporate, by a competent officer of the body
corporate—
(i)
stating that the document is, to the knowledge of the
first-mentioned person, false or misleading in a material particular; and
(ii)
setting out, or referring to, the material particular in
which the document is, to the knowledge of the first-mentioned person, false
or misleading.
Maximum penalty:
(a) in
the case of an individual—$10 000;
(b) in
the case of a body corporate—$50 000.
(3) Subsection (2)
places an evidential burden on the accused to show that the accused had
indicated the extent to which the document was false or misleading or that the
accompanying document sufficiently explained the extent to which the document
was false or misleading.