Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 122

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—

Maximum penalty—100 penalty units.

Note—

This provision is an executive liability provision—see section 140 .

(2) Subsection (1) does not apply to a person who, when giving the document—

(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’.