Taxation Administration Act 2001
sec.123False or misleading information
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sec.123 False or misleading information
A person must not state anything to the commissioner or an investigator that the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. This provision is an executive liability provision—see section 140 . It is enough for a complaint for an offence against subsection (1) , to state the statement made was ‘false or misleading’ to the person’s knowledge, without specifying which. s 123 amd 2013 No. 51 s 229 sch 1 (sec.123-ssec.1) A person must not state anything to the commissioner or an investigator that the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. This provision is an executive liability provision—see section 140 . (sec.123-ssec.2) It is enough for a complaint for an offence against subsection (1) , to state the statement made was ‘false or misleading’ to the person’s knowledge, without specifying which.