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.
Penalty—
Maximum penalty—100 penalty units.
Note—
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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