Victorian Current Acts Victorian Current ActsA person must not, in making, keeping or furnishing any record, return, account or any other information under this Act—
(a) make a statement that is false or misleading in a material detail; or
(b) fail to include any material matter in the record, return, account or information where the failure causes the record, return, account or information to be false or misleading.
Penalty: 60 penalty units.