82True consideration to be shown

#### 82 True consideration to be shown (1) A person who is a party to a transfer referred to in section 78, a dealing to which section 81 applies or a dealing referred to in subsection 81A(1) shall not lodge with the Designated Authority: (a) an instrument of transfer; (b) an instrument evidencing the dealing; or (c) an instrument of the kind referred to in paragraph 81(4)(b); that contains a statement relating to the consideration for the transfer or dealing, or to any other fact or circumstance affecting the amount of the fee payable in respect of the transfer or dealing under the Registration Fees Act, being a statement that is, to the knowledge of the person, false or misleading in a material particular. Penalty: 100 penalty units. (1A) For the purposes of an offence against paragraph (1)(c), strict liability applies to the physical element of the offence, that the instrument is an instrument of the kind referred to in paragraph 81(4)(b). > Note: For strict liability, see section 6.1 of the Criminal Code. (2) Where a person is convicted of an offence against subsection (1), the Designated Authority may make a fresh determination of the amount of the fee payable under the Registration Fees Act in respect of the memorandum relating to the transfer or dealing. (3) Subsections 91(2) and (3) apply in relation to a determination under subsection (2) as they apply in relation to a determination under subsection 91(1).