Commonwealth Numbered Acts

SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 No. 78, 1993 - SECT 302

302.(1) A person who:

   (a)  makes a statement to an SIS officer that is false or misleading in a
        material particular; or

   (b)  omits from a statement made to an SIS officer any matter or thing
        without which the statement is misleading in a material particular; is
        guilty of an offence punishable on conviction by a fine not exceeding
        40 penalty units.

(2) In a prosecution of a person for an offence against subsection (1), it is
a defence if the person proves that the person:

   (a)  did not know; and

   (b)  could not reasonably be expected to have known; that the statement to
        which the prosecution relates was false or misleading.

(3) For the purposes of paragraph (1)(b), a person shall not be taken to have
omitted a matter or thing from a statement made to an SIS officer merely
because the person has, in making the statement, failed to quote the person's
tax file number.