Document ID: chunk:federal_register_of_legislation:C2025C00155:section:243u:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 243U (pt 2/2)
Character Range: 1640132–1642423

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 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 to a statement 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 either of the following:
 (i) a person who made the statement or caused it to be made;
 (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.
 (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 for an offence against subsection (1) is given to:
 (i) a person who made the statement or caused it to be made; 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; or
 (c) proceedings are commenced against a person described in subparagraph (b)(i) or (ii) of this subsection for an offence against subsection (1).
 (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.