sec.471GProhibition on giving false or misleading documents to self assessor

### sec.471G Prohibition on giving false or misleading documents to self assessor A liable party to the instrument or transaction must not give the instrument or a document relating to the instrument or transaction to the self assessor if the instrument or document contains information the party knows, or should reasonably know, is false or misleading in a material particular. Maximum penalty—100 penalty units. This provision is an executive liability provision under the Taxation Administration Act 2001 , section 140 . Subsection (1) does not apply to a liable party who, when giving the instrument or document to the self assessor— tells the self assessor of the extent to which the instrument or document is false or misleading; and to the extent the party has, or can reasonably get, the correct information—gives the correct information to the self assessor. It is enough for a complaint against a person for an offence against subsection (1) to state the instrument or document was ‘false or misleading’, without specifying which. s 471G ins 2004 No. 18 s 26 amd 2013 No. 51 s 229 sch 1 (sec.471G-ssec.1) A liable party to the instrument or transaction must not give the instrument or a document relating to the instrument or transaction to the self assessor if the instrument or document contains information the party knows, or should reasonably know, is false or misleading in a material particular. Maximum penalty—100 penalty units. This provision is an executive liability provision under the Taxation Administration Act 2001 , section 140 . (sec.471G-ssec.2) Subsection (1) does not apply to a liable party who, when giving the instrument or document to the self assessor— tells the self assessor of the extent to which the instrument or document is false or misleading; and to the extent the party has, or can reasonably get, the correct information—gives the correct information to the self assessor. (sec.471G-ssec.3) It is enough for a complaint against a person for an offence against subsection (1) to state the instrument or document was ‘false or misleading’, without specifying which. - (a) tells the self assessor of the extent to which the instrument or document is false or misleading; and - (b) to the extent the party has, or can reasonably get, the correct information—gives the correct information to the self assessor.