Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person contravenes this section if:
(a) the person is given a notice under section 41AB; and
(b) the person gives information, or produces a document, in compliance or purported compliance with the notice; and
(c) the information or document is false or misleading in a material particular.
Maximum civil penalty:
(a) for an individual--5,000 penalty units; and
(b) for a body corporate--50,000 penalty units.
(2) Subsection (1) does not apply to a person who produces a document if the document is accompanied by a written statement signed by the person or, in the case of a body corporate, by a competent officer of the body corporate:
(a) stating that the document is, to the knowledge of the first - mentioned person, false or misleading in a material particular; and
(b) setting out, or referring to, the material particular in which the document is, to the knowledge of the first - mentioned person, false or misleading.