(1) A person who is a
party to a transfer referred to in section 78, a dealing to which section 81
applies or a dealing referred to in section 81A(1) shall not lodge with the
Minister —
(a) an
instrument of transfer; or
(b) an
instrument evidencing the dealing; or
(c) an
instrument of the kind referred to in section 81(4)(b),
that contains a
statement relating to the consideration for the transfer or dealing, or to any
other fact or circumstance affecting the amount of the fee payable in respect
of the transfer or dealing under the Registration Fees Act, being a statement
that is, to the knowledge of the person, false or misleading in a material
particular.
Penalty: a fine of $10 000.
(2) Where a person is
convicted of an offence against subsection (1), the Minister may make a fresh
determination of the amount of the fee payable under the Registration Fees Act
in respect of the memorandum relating to the transfer or dealing.
(3) Section 92 applies
in relation to a determination under subsection (2) as it applies in relation
to a determination under section 91.
[Section 82 amended: No. 12 of 1990 s. 204; No. 42
of 2010 s. 171.]