(1) A person appearing before the Tribunal to give evidence commits an offence if the person:
(a) gives evidence; and
(b) does so knowing that the evidence:
(i) is false or misleading; or
(ii) omits any matter or thing without which the evidence is misleading.
Penalty: Imprisonment for 12 months or 60 penalty units, or both.
Note: Giving false testimony is also subject to the offence under section 35 of the Crimes Act 1914 .
(2) Subsection (1) does not apply if the evidence is not false or misleading in a material particular.
Note: A defendant bears an evidential burden in relation to the matter in this subsection (see subsection 13.3(3) of the Criminal Code ).