82Misleading information and documents

82 Misleading information and documents (1) A person must not make a statement to a tax officer that the person knows to be misleading in a material particular. (2) A person must not give to a tax officer a document that the person knows to be misleading in a material particular. (3) This section extends to a statement or a document that is misleading because of the omission of relevant information as well as to one that is misleading because it consists of, or includes, misinformation. (4) However, no offence is committed against subsection (2) if the person, when giving the document to the tax officer: (a) draws the misleading aspect of the document to the tax officer's attention; and (b) to the extent the person can reasonably do so, gives the tax officer the information necessary to correct the document.

Taxation Administration Act 2007 41