8NRecklessly making false or misleading statements

8N Recklessly making false or misleading statements

(1) A person commits an offence if: (a) the person makes a statement (whether orally, in a document or in any other way) to a taxation officer; and (b) the statement: (i) is false or misleading in a material particular; or (ii) omits any matter or thing without which the statement is misleading in a material particular; and (c) the person is reckless as to whether the statement: (i) is false or misleading in a material particular; or (ii) omits any matter or thing without which the statement is misleading in a material particular. (2) This section 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 (2), see subsection 13.3(3) of the Criminal Code.

(3) This section 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.

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