Victorian Current Acts Victorian Current ActsS. 52(1) amended by No. 28/2017 s. 82.
(1) A person must not—
(a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or
(b) include in a record required to be made or kept by a taxation law matter that is false or misleading in a material particular.
Penalty: 1200 penalty units in the case of a body corporate;
240 penalty units in any other case.
Note to s. 52(1)
inserted by No. 13/2013 s. 46(3).
Note
Section 130B applies to an offence against this subsection.
(2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the matter was false or misleading in a material particular.