Taxation Administration Act 2001
sec.122False or misleading documents
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sec.122 False or misleading documents
A person must not give to the commissioner or an investigator a document containing information that the person knows, or should reasonably know, is false or misleading in a material particular. Maximum penalty—100 penalty units. This provision is an executive liability provision—see section 140 . Subsection (1) does not apply to a person who, when giving the document— tells the commissioner or investigator of the extent to which the document is false or misleading; and to the extent the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or investigator. It is enough for a complaint against a person for an offence against subsection (1) to state the document was, without specifying which, ‘false or misleading’. s 122 amd 2013 No. 51 s 229 sch 1 (sec.122-ssec.1) A person must not give to the commissioner or an investigator a document containing information that the person knows, or should reasonably know, is false or misleading in a material particular. Maximum penalty—100 penalty units. This provision is an executive liability provision—see section 140 . (sec.122-ssec.2) Subsection (1) does not apply to a person who, when giving the document— tells the commissioner or investigator of the extent to which the document is false or misleading; and to the extent the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or investigator. (sec.122-ssec.3) It is enough for a complaint against a person for an offence against subsection (1) to state the document was, without specifying which, ‘false or misleading’.
- (a) tells the commissioner or investigator of the extent to which the document is false or misleading; and
- (b) to the extent the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or investigator.