31Consequences of false declarations etc.

#### 31 Consequences of false declarations etc. If the deposit is accompanied by a deposit form, or a purported deposit form, that: (a) contains a declaration, or information, that is false or misleading; or (b) has some other defect or irregularity; that circumstance does not result in the invalidity of the deposit. However, it may result in the deposit being refunded under Part 8. > Note 1: A false or misleading statement may result in criminal liability under Part III of the Taxation Administration Act 1953. > Note 2: A false or misleading declaration may result in an employer being denied: (a) an income tax deduction under section 82AAF of the Income Tax Assessment Act 1936; and (b) concessional treatment under section 23 of the Superannuation Guarantee (Administration) Act 1992.