A person must not, in compliance or purported compliance with a substantiation notice—
(a) knowingly give the Director false or misleading information; or
(b) produce to the Director a document that contains false or misleading information unless the document is accompanied by a statement made by the person that identifies that the information is false or misleading.
Penalty: 60 penalty units, in the case of a natural person;
300 penalty units, in the case of a body corporate.