Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8k:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8K (pt 2/2)
Character Range: 151850–152820

(1B) does not apply if:
 (a) the statement (the original statement) was made under section 390‑5 in Schedule 1; and
 (b) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and
 (c) subsection 390‑7(1) in Schedule 1 provides for a period for correcting the original statement; and
 (d) the further statement:
 (i) is in the approved form; and
 (ii) is made within the period referred to in paragraph (c) of this subsection.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2B): see subsection 13.3(3) of the Criminal Code.
 (3) For the purposes of subsection (1B), a person shall not be taken to have omitted a matter or thing from a statement made to a taxation officer merely because the person has, in making the statement, failed to quote the person's tax file number.