Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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).