40False or misleading information in general

40 False or misleading information in general

A person must not, in a record, return, report, result, document or information given to another person in accordance with this Act, make a statement that is false or misleading in a material particular without –

(a) indicating that the statement is false or misleading and the manner in which it is false or misleading; and

(b) giving to the other person any correct information –

(i) of which the first-mentioned person has possession or can reasonably obtain; and

(ii) that is required to be given to the other person in order to correct the false or misleading statement or is required to be read by the other person together with that statement in order for the statement not to be false or misleading.

Penalty:  Fine not exceeding 200 penalty units or imprisonment for a term not exceeding 12 months, or both.