Document ID: chunk:federal_register_of_legislation:C2025C00155:section:243t:p1
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 243T (pt 1/3)
Character Range: 1631943–1634453

243T  False or misleading statements resulting in loss of duty
 (1) A person commits an offence if:
 (a) the person:
 (i) makes, or causes to be made, to an officer a statement (other than a statement in a cargo report or an outturn report) that is false or misleading in a material particular; or
 (ii) omits, or causes to be omitted, from a statement (other than a statement in a cargo report or an outturn report) made to an officer any matter or thing without which the statement is false or misleading in a material particular; and
 (b) either of the following applies:
 (i) the amount of duty properly payable on the goods exceeds the amount of duty that would have been payable if the amount of duty were determined on the basis that the statement was not false or misleading;
 (ii) the amount that would have been payable as a refund or drawback of duty on the goods if that amount had been determined on the basis that the statement was not false or misleading exceeds the amount of refund or drawback properly payable (which may be nil).
 (2) An offence against subsection (1) is an offence of strict liability.
 (3) An offence against subsection (1) is punishable on conviction by a fine not exceeding the greater of:
 (a) 60 penalty units; and
 (b) the amount of the excess.
 (3A) For the purposes of this section, a person is taken to cause to be made a statement (other than a statement in a cargo report or outturn report) that is false or misleading in a material particular if:
 (a) the person gives information that is false or misleading in a material particular to another person for inclusion in a statement (other than a statement in a cargo report or outturn report) by the other person or someone else to an officer; 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 such a statement to be made.
 (3B) For the purposes of this section, a person is taken to cause to be made an omission (a punishable omission) from a statement (other than a statement in a cargo report or outturn report) of a matter or thing without which the statement is false or misleading in a material particular, if:
 (a) the person gives to another person, for 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