41AEFalse or misleading documents—offence

#### 41AE False or misleading documents—offence (1) A person commits an offence if: (a) the person produces a document to the Secretary; and (b) the person does so knowing that the document is false or misleading; and (c) the document is produced in compliance, or purported compliance, with a notice given under section 41AB. Penalty: Imprisonment for 12 months or 1,000 penalty units, or both. (2) Subsection (1) does not apply if the document is not false or misleading in a material particular. > Note: A defendant bears an evidential burden in relation to the matter in subsection (2). (3) Subsection (1) does not apply to a person who produces a document if the document is accompanied by a written statement signed by the person or, in the case of a body corporate, by a competent officer of the body corporate: (a) stating that the document is, to the knowledge of the first‑mentioned person, false or misleading in a material particular; and (b) setting out, or referring to, the material particular in which the document is, to the knowledge of the first‑mentioned person, false or misleading. > Note: A defendant bears an evidential burden in relation to the matter in subsection (3).