89OMisleading information

89O Misleading information (1) This section applies to a person who is employed or concerned in— (a) the preparation of an instrument in relation to the acquisition of an interest in a landholder; or (b) the provision of advice in relation to the acquisition of an interest in a landholder; or (c) the conduct of the acquisition of an interest in a landholder. S. 89O(2) amended by No. 13/2013 s. 56(2), substituted by No. 28/2017 s. 40. (2) The person must not, without reasonable excuse, in the instrument or in any material or data presented to the Commissioner— (a) omit from, or fail to include, any fact or circumstance affecting the liability of any person for duty under this Part; or (b) give information about any fact or circumstance affecting the liability of any person for duty under this Part that is false or misleading in a material particular. Division 6—Registration of unit trust schemes S. 89P substituted by No. 38/2012 s. 5.