Document ID: chunk:federal_register_of_legislation:C2004A00922:clause:3_38
Version: federal_register_of_legislation:C2004A00922
Segment Type: clause
Provision Reference: sch 3 cl 38
Character Range: 21030–21996

38  Subsection 8K(1)
Repeal the subsection, substitute:

 (1) A person is guilty of an offence if:
 (a) the person makes a statement to a taxation officer; and
 (b) the statement is false or misleading in a material particular.

 (1A) In subsection (1), absolute liability applies to the circumstance, that the statement is false or misleading in a material particular.

Note: For absolute liability, see section 6.2 of the Criminal Code.

 (1B) A person is guilty of an offence if:
 (a) the person makes a statement to a taxation officer; and
 (b) the person omits any matter or thing from the statement; and
 (c) the statement is misleading in a material particular because of the omission.

 (1C) In subsection (1B), absolute liability applies to:
 (a) the conduct, that the person omits a matter or thing; and
 (b) the circumstance, that the statement is misleading in a material particular.

Note: For absolute liability, see section 6.2 of the Criminal Code.