Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8k:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8K (pt 1/2)
Character Range: 149428–152088

8K  False or misleading statements
 (1) A person commits 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 commits 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.
 (2) In a prosecution of a person for an offence against subsection (1) or (1B), it is a defence if the person proves that the person:
 (a) did not know; and
 (b) could not reasonably be expected to have known;
that the statement to which the prosecution relates was false or misleading.
Note: The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code.
 (2A) Subsection (1) or (1B) does not apply if:
 (a) the statement (the original statement) was made under section 389‑5 in Schedule 1 notifying an amount under item 1, 2 or 2A of the table in subsection 389‑5(1) in that Schedule (and no other item in that table); and
 (b) the original statement related to the financial year in which it was made; and
 (c) 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
 (d) the further statement:
 (i) is in the approved form; and
 (ii) if subsection 389‑25(1) in that Schedule provides for a period for correcting the original statement—is made within that period; and
 (iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made.
Note: A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code.
 (2B) Subsection (1) or (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