Document ID: chunk:federal_register_of_legislation:C2015C00044:clause:1_139
Version: federal_register_of_legislation:C2015C00044
Segment Type: clause
Provision Reference: sch 1 cl 139
Character Range: 52865–53910

139  Subsection 243T(1)
Repeal the subsection, substitute:
 (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).