Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:2_243u
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 2 cl 243U
Character Range: 46538–48967

243U  False or misleading statements not resulting in loss of duty

 (1) A person commits an offence if:
 (a) the person:
 (i) makes 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 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) none of the following applies:
 (i) the amount of duty properly payable on particular 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) a refund of duty on particular goods was paid that would not have been payable, or that exceeded the amount of the refund of duty that would have been payable, if the amount of the refund were determined on the basis that the statement was not false or misleading;
 (iii) a drawback of duty on particular goods was paid that would not have been payable, or that exceeded the amount of the drawback of duty that would have been payable, if the amount of the drawback were determined on the basis that the statement was not false or misleading.

 (2) An offence against subsection (1) is an offence of strict liability.

 (3) The penalty for a conviction for an offence against subsection (1) is an amount not exceeding 50 penalty units for each statement that is found by the court to be false or misleading.

 (4) Subsection (1) does not apply to a statement made by a person to an officer if:
 (a) the person gives notice in writing to the officer, or to another officer doing duty in relation to the matter to which the statement relates, stating that the statement is false or misleading in a material particular or is false or misleading because of the omission of a matter or thing; and
 (b) no notice under section 214AD was given to the person after the statement was made and before the notice under paragraph (a) of this subsection was given.

 (5) In this section:

statement does not include:
 (a) a statement made under Part XVA or XVB; or
 (b) a statement that a person who is or was a passenger on, or a member of the crew of, a ship or aircraft made in relation to his or her accompanied personal or household effects that were carried on the ship or aircraft.