Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person must not, in compliance or purported compliance with a substantiation notice:
(a) give to ASIC false or misleading information; or
(b) produce to ASIC documents that contain false or misleading information.
(2) This section does not apply to:
(a) information that the person could not have known was false or misleading; or
(b) the production to ASIC of a document containing false or misleading information if the document is accompanied by a statement of the person that the information is false or misleading.