sec.42False or misleading documents

sec.42 False or misleading documents

A person must not give to the commissioner or an authorised officer a document containing information the person knows is false or misleading in a material particular. Maximum penalty—70 penalty units. Subsection (1) does not apply to a person who, when giving the document— tells the commissioner or officer, to the best of the person’s ability, how it is false or misleading; and if the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or officer. In a proceeding for an offence against subsection (1) , it is enough for a charge to state that the document was, without specifying which, ‘false or misleading’. (sec.42-ssec.1) A person must not give to the commissioner or an authorised officer a document containing information the person knows is false or misleading in a material particular. Maximum penalty—70 penalty units. (sec.42-ssec.2) Subsection (1) does not apply to a person who, when giving the document— tells the commissioner or officer, to the best of the person’s ability, how it is false or misleading; and if the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or officer. (sec.42-ssec.3) In a proceeding for an offence against subsection (1) , it is enough for a charge to state that the document was, without specifying which, ‘false or misleading’.

• (a) tells the commissioner or officer, to the best of the person’s ability, how it is false or misleading; and
• (b) if the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or officer.