58False or misleading information or documents

58  False or misleading information or documents

 (a) the person produces information or a document to the Commissioner; and

 (b) the person does so knowing that the information or document:

 (i) is false or misleading; or

 (ii) omits any matter or thing without which the information or document is misleading; and

 (c) the information or document is produced in compliance or purported compliance with a notice under section 33.

Defences

 (2) Subsection (1) does not apply if the information or document is not false or misleading in a material particular.

Note: A defendant bears an evidential burden in relation to the matter in this subsection: see subsection 13.3(3) of the Criminal Code.

 (3) Subsection (1) does not apply to a person who produces a document if the document is accompanied by a written statement signed by the person, or, in the case of a body corporate, by a competent officer of the body corporate:

 (a) stating that the document is, to the knowledge of the first‑mentioned person, false or misleading in a material particular; and

 (b) setting out, or referring to, the material particular in which the document is, to the knowledge of the person, false or misleading.

Note: A defendant bears an evidential burden in relation to the matter in this subsection: see subsection 13.3(3) of the Criminal Code.