Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person to whom a notice is given under section 31A, 31AA, 31B or 31BA commits an offence if:
(a) the person gives information to the Secretary in compliance or purported compliance with the notice; and
(b) the person does so knowing that the information:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information is misleading.
Penalty: Imprisonment for 12 months or 1,000 penalty units, or both.
Note: For the liability of an executive officer of a body corporate, see sections 54B and 54BA.
(1A) A person to whom a notice is given under section 31A, 31AA, 31B or 31BA commits an offence if:
(a) the person gives information to the Secretary in compliance or purported compliance with the notice; and
(b) the information:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information is misleading.
(1B) An offence against subsection (1A) is an offence of strict liability.
(2) Subsection (1) or (1A) does not apply as a result of subparagraph (1)(b)(i) or (1A)(b)(i) if the information is not false or misleading in a 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 .
(3) Subsection (1) or (1A) does not apply as a result of subparagraph (1)(b)(ii) or (1A)(b)(ii) if the information did not omit any matter or thing without which the information is misleading in a material particular.
Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .