77HFalse or misleading statements

### 77H False or misleading statements > *\[Section 77H Inserted by No. 12 of 1981, s. 17 \]* > > > (1)  [*\[Section 77H Subsection (1) amended by No. 72 of 1999, s. 9, Applied:01 Jul 2000\]*](/view/html/inforce/2000-07-01/act-1999-072#GS9@Hpb@EN) [*\[Section 77H Subsection (1) amended by No. 72 of 1999, s. 9, Applied:01 Jul 2000\]*](/view/html/inforce/2000-07-01/act-1999-072#GS9@Hpa@EN) *\[Section 77H Subsection (1) amended by No. 101 of 1993, s. 4 and Sched. 1 \]*Subject to [subsection (3)](#GS77H@Gs3@EN) , a person who, in the declaration to a return under [section 77B](#GS77B@EN) , makes a statement or representation that is false or misleading in a material particular is guilty of an offence and is liable on summary conviction to a fine not exceeding 500 penalty units. > > > (2)  [*\[Section 77H Subsection (2) amended by No. 72 of 1999, s. 9, Applied:01 Jul 2000\]*](/view/html/inforce/2000-07-01/act-1999-072#GS9@Hpc@EN) *\[Section 77H Subsection (2) amended by No. 101 of 1993, s. 4 and Sched. 1 \]*Subject to [subsection (3)](#GS77H@Gs3@EN) , a person who makes an answer to a question put to him pursuant to [section 77G](#GS77G@EN) [(1)](#GS77G@Gs1@EN) [(b)](#GS77G@Gs1@Hpb@EN) [(ii)](#GS77G@Gs1@Hpb@Hqii@EN) by an inspector that is false or misleading in a material particular is guilty of an offence and is liable on summary conviction to a fine not exceeding 500 penalty units. > > > (3)  It is a defence to a charge under [subsection (1)](#GS77H@Gs1@EN) or [(2)](#GS77H@Gs2@EN) if it is proved that, at the time the statement, representation, or answer was made, the defendant believed on reasonable grounds that it was neither false nor misleading.