56Deliberately omitting information

#### 56 Deliberately omitting information 56 Deliberately omitting information > A person must not omit from a statement made to a tax officer any matter or thing without which the statement is, to the person’s knowledge, false or misleading in a material particular. > > Maximum penalty— > > > (a) 500 penalty units for a first offence, or > > > (b) 1,000 penalty units or 2 years imprisonment, or both, for a second or subsequent offence. > > Note. > > An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121. > > **s 56:** Am 2012 No 97, Sch 1.40 \[8\]; 2023 No 18, Sch 9\[9\].