(1) A person commits an offence if:
(a) the person makes a statement in a declaration, knowing that the statement is false or misleading; and
(b) the declaration is served on the trustee of an eligible superannuation plan for the purposes of this Part.
Penalty: Imprisonment for 12 months.
(2) Subsection (1) does not apply if the statement 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 ).
(3) Subsection (1) does not apply in relation to a declaration if a party to the de facto relationship to whom the declaration relates died before the declaration was made.
Note: A defendant bears an evidential burden in relation to the matter in this subsection (see subsection 13.3(3) of the Criminal Code ).