sec.52False or misleading records or returns

sec.52 False or misleading records or returns

A person must not— keep records, or provide a return, for this Act that the person knows is false or misleading in a material particular; or omit from a record or return made for this Act anything without which the record or return is, to the person’s knowledge, misleading in a material particular. Maximum penalty—100 penalty units or imprisonment for 6 months. It is enough for a complaint against a person for an offence against subsection (1) (a) or (b) to state that the record or return made was false or misleading to the person’s knowledge. (sec.52-ssec.1) A person must not— keep records, or provide a return, for this Act that the person knows is false or misleading in a material particular; or omit from a record or return made for this Act anything without which the record or return is, to the person’s knowledge, misleading in a material particular. Maximum penalty—100 penalty units or imprisonment for 6 months. (sec.52-ssec.2) It is enough for a complaint against a person for an offence against subsection (1) (a) or (b) to state that the record or return made was false or misleading to the person’s knowledge.

• (a) keep records, or provide a return, for this Act that the person knows is false or misleading in a material particular; or
• (b) omit from a record or return made for this Act anything without which the record or return is, to the person’s knowledge, misleading in a material particular.