39FFFalse or misleading representation in relation to tourism services: offence

#### 39FF False or misleading representation in relation to tourism services: offence (1) A person commits an offence if: (a) the person makes a false or misleading representation; and (b) the person is reckless as to whether the representation is false or misleading; and (c) the representation relates to: (i) a person’s liability to pay a tax, charge or fee (however described) imposed by the Commonwealth for purposes connected with use of or entry to the Marine Park; or (ii) the amount of any such tax, charge or fee; and (d) the representation is made in the course of providing a tourism‑related service (see subsection (3)). Penalty: 1,000 penalty units. (2) In a prosecution for an offence against subsection (1), it is not necessary to prove that the representation expressly refers to the Marine Park or to an imposition by the Commonwealth. (3) For the purposes of subsection (1), a tourism‑related service means: (a) a service provided on a commercial basis to or for the benefit of tourists, or in relation to tourism, in Australia; and (b) any action incidental to such a service (for example, advertising a service).