Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who gives or shows a document that is false or misleading in a material particular, in the course of complying or purporting to comply with a request under section 268CJ or a requirement under section 268CK, commits an offence.
Penalty: Imprisonment for 12 months.
(2) However, the person does not commit an offence if the document is accompanied by a written statement signed by the person:
(a) stating that the document is, to the person's knowledge, false or misleading in the material particular concerned; and
(b) setting out or referring to the material particular.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2): see subsection 13.3(3) of the Criminal Code .