(1)  A person must not –

(a) make a record required under a taxation law knowing it to contain any matter that is false or misleading; or

(b) include in a record required under a taxation law any matter knowing it to be false or misleading.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 500 penalty units; or

(b) in any other case, a fine not exceeding 100 penalty units.

(2)  A person, for the purposes of a taxation law, must not –

(a) make a statement, orally or in writing, to a tax officer knowing it to be false or misleading; or

(b) omit any matter from a statement knowing that without that matter the statement is false or misleading; or

(c) give information, orally or in writing, to a tax officer knowing it to be false or misleading.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 500 penalty units; or

(b) in any other case, a fine not exceeding 100 penalty units.