Document ID: chunk:federal_register_of_legislation:C2025C00158:section:47:p1
Version: federal_register_of_legislation:C2025C00158
Segment Type: section
Provision Reference: s 47 (pt 1/2)
Character Range: 78454–81243

47  Civil penalty provisions for false or misleading information or documents

Returns
 (1) A person contravenes this subsection if:
 (a) the person gives a return under the rules; and
 (b) the person does so knowing that the return is false or misleading.
Note: See also section 23 (about infringement notices).
Civil penalty: 60 penalty units.
 (2) Subsection (1) does not apply if the return 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 section 96 of the Regulatory Powers Act).

Other documents
 (3) A person contravenes this subsection if:
 (a) the person produces a document to the Secretary in compliance or purported compliance with a requirement under subsection 26(1); and
 (b) the person does so knowing that the document is false or misleading.
Note: See also section 23 (about infringement notices).
Civil penalty: 60 penalty units.
 (4) Subsection (3) does not apply if the document 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 section 96 of the Regulatory Powers Act).

Information
 (5) A person contravenes this subsection if:
 (a) the person gives information to the Secretary in compliance or purported compliance with a requirement under subsection 26(1); 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.
Note: See also section 23 (about infringement notices).
Civil penalty: 60 penalty units.
 (6) Subsection (5) does not apply as a result of subparagraph (5)(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 this subsection (see section 96 of the Regulatory Powers Act).
 (7) Subsection (5) does not apply as a result of subparagraph (5)(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 this subsection (see section 96 of the Regulatory Powers Act).

Application for return exemption
 (8) A person contravenes this subsection if:
 (a) the person makes a statement (whether orally, in a document or in any other way) in, or in connection with, an application made under rules made for the purposes of paragraph 59(2)(e); and
 (b) the person does so knowing that the statement:
 (i) is false or misleading; or
 (ii) omits any matter or thing without which the statement is misleading.
Note: See also section 23 (about infringement notices).
Civil penalty: 60 penalty units.
 (9) Subsection