Document ID: chunk:federal_register_of_legislation:C2004A00922:clause:3_8n
Version: federal_register_of_legislation:C2004A00922
Segment Type: clause
Provision Reference: sch 3 cl 8N
Character Range: 23945–24547

8N  Recklessly making false or misleading statements

  A person is guilty of an offence if:
 (a) the person makes a statement (whether orally, in a document or in any other way) to a taxation officer; and
 (b) the statement:
 (i) is false or misleading in a material particular; or
 (ii) omits any matter or thing without which the statement is misleading in a material particular; and
 (c) the person is reckless as to whether the statement:
 (i) is false or misleading in a material particular; or
 (ii) omits any matter or thing without which the statement is misleading in a material particular.