8KFalse or misleading statements

8K False or misleading statements

(1) A person commits an offence if: (a) the person makes a statement to a taxation officer; and (b) the statement is false or misleading in a material particular. (1A) In subsection (1), absolute liability applies to the circumstance, that the statement is false or misleading in a material particular.

Note: For absolute liability, see section 6.2 of the Criminal Code.

(1B) A person commits an offence if: (a) the person makes a statement to a taxation officer; and (b) the person omits any matter or thing from the statement; and (c) the statement is misleading in a material particular because of the omission. (1C) In subsection (1B), absolute liability applies to: (a) the conduct, that the person omits a matter or thing; and (b) the circumstance, that the statement is misleading in a material particular.

Note: For absolute liability, see section 6.2 of the Criminal Code.

(2) In a prosecution of a person for an offence against subsection (1) or (1B), it is a defence if the person proves that the person: (a) did not know; and (b) could not reasonably be expected to have known; that the statement to which the prosecution relates was false or misleading.

Note: The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code.

(2A) Subsection (1) or (1B) does not apply if: (a) the statement (the original statement) was made under section 389‑5 in Schedule 1 notifying an amount under item 1, 2 or 2A of the table in subsection 389‑5(1) in that Schedule (and no other item in that table); and (b) the original statement related to the financial year in which it was made; and (c) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (d) the further statement: (i) is in the approved form; and (ii) if subsection 389‑25(1) in that Schedule provides for a period for correcting the original statement—is made within that period; and (iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made.

Note: A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code.

(2B) Subsection (1) or (1B) does not apply if: (a) the statement (the original statement) was made under section 390‑5 in Schedule 1; and (b) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (c) subsection 390‑7(1) in Schedule 1 provides for a period for correcting the original statement; and (d) the further statement: (i) is in the approved form; and (ii) is made within the period referred to in paragraph (c) of this subsection.