Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
23False or misleading information
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23 False or misleading information
(1) A person must not, in giving any information under this Act, dishonestly –
(a) make a statement that is false or misleading; or
(b) omit any matter from a statement if, without that matter, the statement is false or misleading; or
(c) provide a document that is false or misleading without informing the person to whom the document is provided of that fact.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 750 penalty units; or
(b) an individual, a fine not exceeding 150 penalty units.
(2) A person must not, in giving any information under this Act, intentionally or negligently –
(a) make a statement that is false or misleading; or
(b) omit any matter from a statement if, without that matter, the statement is false or misleading; or
(c) provide a document that is false or misleading without informing the person to whom the document is provided of that fact.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) an individual, a fine not exceeding 100 penalty units.