Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 123
False or misleading information
123 False or misleading information
(1) A person must not state anything to the commissioner or an investigator
that the person knows is false or misleading in a material particular.
Maximum penalty—100 penalty units.
This provision is an executive liability provision—see section 140
(2) It is enough for a complaint for an offence against subsection (1) ,
to state the statement made was ‘false or misleading’ to the person’s
knowledge, without specifying which.
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