Document ID: chunk:federal_register_of_legislation:C2025C00155:section:243t:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 243T (pt 2/3)
Character Range: 1634226–1636899

inclusion in a statement (other than a statement in a cargo report or an outturn report) by the other person or someone else to an officer, information that is false or misleading in a material particular because of an omission of other information that the person has; and
 (b) the other person or someone else makes such a statement including the information to an officer.
This subsection does not limit the ways in which a person may cause a punishable omission to be made.
 (4) Subsection (1) does not apply if:
 (a) a person (other than an officer) voluntarily gives written notice (an error notice) to an officer doing duty in relation to the matter to which the statement relates, indicating that:
 (i) the statement is false or misleading in a material particular; or
 (ii) the statement is false or misleading in a material particular because of the omission of a matter or thing; and
 (b) between the making of the statement and the person giving the error notice, a notice under section 214AD had not been given to:
 (i) a person who made the statement or caused it to be made (the defendant); or
 (ii) a person who omitted, or caused to be omitted, from the statement a matter or thing without which the statement was false or misleading (the defendant); and
 (c) if subparagraph (1)(b)(i) would apply apart from this subsection—the duty properly payable on the goods is paid in full before either of the following happens:
 (i) an infringement notice is given to the defendant for an offence against subsection (1);
 (ii) proceedings are commenced against the defendant for an offence against subsection (1); and
 (d) if subparagraph (1)(b)(ii) would apply apart from this subsection and an amount of refund or drawback exceeding the amount (if any) properly payable has been paid before the time either of the following happens:
 (i) an infringement notice is given to the defendant for an offence against subsection (1);
 (ii) proceedings are commenced against the defendant for an offence against subsection (1);
  the excess has been repaid before that time.
 (4A) For the purposes of paragraph (4)(a), the error notice is taken not to be given voluntarily if it is given after:
 (a) an officer exercises a power under a Customs‑related law to verify information in the statement; or
 (b) an infringement notice is served under Subdivision A of Division 5 on the defendant for an offence against subsection (1); or
 (c) proceedings are commenced against the defendant for an offence against subsection (1).
 (5) Subsection (1) does not apply to a statement made by a person to an officer if:
 (a) the statement specifies that the person is uncertain about