New South Wales Consolidated Acts New South Wales Consolidated ActsA person must not--
(a) make a statement, orally or in writing, to a tax officer, or
(b) give information, orally or in writing, to a tax officer,knowing that it is false or misleading in a material particular.
: Maximum penalty--(a) 500 penalty units for a first offence, or(b) 1,000 penalty units or 2 years imprisonment, or both, for a second or subsequent offence.
Note : An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation--see section 121.