TASIn ForceAct
Taxation Administration Act 1997
104False or misleading information and statements
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### 104 False or misleading information and statements
> > (1) A person must not –
> >
> > > > (a) make a record required under a taxation law knowing it to contain any matter that is false or misleading; or
> > >
> > > > (b) include in a record required under a taxation law any matter knowing it to be false or misleading.
> >
> > Penalty: In the case of –
> >
> > > > (a) a body corporate, a fine not exceeding 500 penalty units; or
> > >
> > > > (b) in any other case, a fine not exceeding 100 penalty units.
>
> > (2) A person, for the purposes of a taxation law, must not –
> >
> > > > (a) make a statement, orally or in writing, to a tax officer knowing it to be false or misleading; or
> > >
> > > > (b) omit any matter from a statement knowing that without that matter the statement is false or misleading; or
> > >
> > > > (c) give information, orally or in writing, to a tax officer knowing it to be false or misleading.
> >
> > Penalty: In the case of –
> >
> > > > (a) a body corporate, a fine not exceeding 500 penalty units; or
> > >
> > > > (b) in any other case, a fine not exceeding 100 penalty units.