378CProviding false or misleading information

#### 378C Providing false or misleading information 378C Providing false or misleading information > > (1) A person must not provide any information, record or return in purported compliance with any requirement by or under this Act— > > > > > (a) knowing that the information, record or return is false or misleading in a material particular, or > > > > > (b) being reckless as to whether the information, record or return is false or misleading in a material particular. > > > > Maximum penalty— > > > > > (a) in the case of a corporation—10,000 penalty units, or > > > > > (b) in the case of a natural person—2,000 penalty units. > > > (2) A holder of an authorisation must ensure that an agent, employee or any other person acting on behalf of the holder does not provide any information, record or return in purported compliance with any requirement by or under this Act in connection with the holder’s authorisation in contravention of subsection (1). > > > > Maximum penalty— > > > > > (a) in the case of a corporation—10,000 penalty units, or > > > > > (b) in the case of a natural person—2,000 penalty units. > > > (3) It is a defence to a prosecution of the holder of an authorisation for an offence against subsection (2) if the holder establishes that the holder took all reasonable steps to prevent the contravention of the subsection. > > > (4) A holder of an authorisation may be proceeded against and convicted under subsection (2) whether or not the agent, employee or other person has been proceeded against or been convicted for the offence against subsection (1). > > **s 378C:** Ins 2008 No 19, Sch 1 \[258\]. Subst 2015 No 40, Sch 1 \[113\]. Am 2017 No 27, Sch 1 \[12\] \[13\].