A person must not omit from a statement made to a tax officer any matter or thing without which the statement is, to the person's knowledge, 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. 58
inserted by No. 13/2013 s. 46(4).
Note
Section 130B applies to an offence against this section.