(1) A person must not give information in complying or purportedly complying with this Act that the person knows--(a) to be false or misleading in a material particular, or(b) omits any matter or thing without which the information is misleading.: Maximum penalty--(a) for an individual--121 penalty units, or(b) for a body corporate--607 penalty units.
(2) A person must not produce a document in complying or purportedly complying with this Act that the person knows to be false or misleading in a material particular without--(a) indicating the respect in which it is false or misleading and, if practicable, providing correct information, or(b) accompanying the document with a written statement signed by the person or, in the case of a body corporate, by a competent officer of the body corporate--(i) stating that the document is, to the knowledge of the first-mentioned person, false or misleading in a material particular, and(ii) setting out, or referring to, the material particular in which the document is, to the knowledge of the first-mentioned person, false or misleading.: Maximum penalty--(a) for an individual--121 penalty units, or(b) for a body corporate--607 penalty units.
(3) Subsection (2) places an evidential burden on the accused to show that the accused had indicated the extent to which the document was false or misleading or that the accompanying document sufficiently explained the extent to which the document was false or misleading.