sec.471HProhibition on giving false or misleading information to self assessor

### sec.471H Prohibition on giving false or misleading information to self assessor A liable party to the instrument or transaction must not state to the self assessor anything relating to the instrument or transaction that the party knows 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 . It is enough for a complaint against a person for an offence against subsection (1) to state the statement made was ‘false or misleading’, without specifying which. s 471H ins 2004 No. 18 s 26 amd 2013 No. 51 s 229 sch 1 (sec.471H-ssec.1) A liable party to the instrument or transaction must not state to the self assessor anything relating to the instrument or transaction that the party knows 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.471H-ssec.2) It is enough for a complaint against a person for an offence against subsection (1) to state the statement made was ‘false or misleading’, without specifying which.