47Civil penalty provisions for false or misleading information or documents

47 Civil penalty provisions for false or misleading information or documents

Returns (1) A person contravenes this subsection if: (a) the person gives a return under the rules; and (b) the person does so knowing that the return is false or misleading.

Note: See also section 23 (about infringement notices).

Civil penalty: 60 penalty units.

(2) Subsection (1) does not apply if the return is not false or misleading in a material particular.

Note: A defendant bears an evidential burden in relation to the matter in this subsection (see section 96 of the Regulatory Powers Act).

Other documents (3) A person contravenes this subsection if: (a) the person produces a document to the Secretary in compliance or purported compliance with a requirement under subsection 26(1); and (b) the person does so knowing that the document is false or misleading.

Note: See also section 23 (about infringement notices).

Civil penalty: 60 penalty units.

(4) Subsection (3) does not apply if the document is not false or misleading in a material particular.

Note: A defendant bears an evidential burden in relation to the matter in this subsection (see section 96 of the Regulatory Powers Act).

Information (5) A person contravenes this subsection if: (a) the person gives information to the Secretary in compliance or purported compliance with a requirement under subsection 26(1); and (b) the person does so knowing that the information: (i) is false or misleading; or (ii) omits any matter or thing without which the information is misleading.

Note: See also section 23 (about infringement notices).

Civil penalty: 60 penalty units.

(6) Subsection (5) does not apply as a result of subparagraph (5)(b)(i) if the information is not false or misleading in a material particular.

Note: A defendant bears an evidential burden in relation to the matter in this subsection (see section 96 of the Regulatory Powers Act).

(7) Subsection (5) does not apply as a result of subparagraph (5)(b)(ii) if the information did not omit any matter or thing without which the information is misleading in a material particular.

Note: A defendant bears an evidential burden in relation to the matter in this subsection (see section 96 of the Regulatory Powers Act).

Application for return exemption (8) A person contravenes this subsection if: (a) the person makes a statement (whether orally, in a document or in any other way) in, or in connection with, an application made under rules made for the purposes of paragraph 59(2)(e); and (b) the person does so knowing that the statement: (i) is false or misleading; or (ii) omits any matter or thing without which the statement is misleading.