Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 122
False or misleading documents
122 False or misleading documents
(1) A person must not give to the commissioner or an investigator a document
containing information that the person knows, or should reasonably know, is
false or misleading in a material particular.
penalty—100 penalty units.
This provision is an executive liability provision—see section 140
(2) Subsection (1) does not apply to a person who, when giving the
(a) tells the commissioner or investigator of the extent to which
the document is false or misleading; and
(b) to the extent the person has, or
can reasonably get, the correct information—gives the correct information to
the commissioner or investigator.
(3) It is enough for a complaint against a
person for an offence against subsection (1) to state the document was,
without specifying which, ‘false or misleading’.
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