Document ID: chunk:federal_register_of_legislation:C2025C00185:section:1021nb:p2
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 1021NB (pt 2/2)
Character Range: 4526619–4527427

(i) the information was omitted because it would have been misleading or deceptive;
 (ii) the trustee or another trustee of the entity took reasonable steps to obtain information that would not have been misleading or deceptive.
Note: A defendant bears an evidential burden in relation to the matters in subsection (6). See subsection 13.3(3) of the Criminal Code.
 (7) In any proceedings against a trustee of a registrable superannuation entity for an offence based on subparagraph (3)(d)(i), it is a defence if the trustee or another trustee of the entity took reasonable steps to ensure that the information made publicly available would not be misleading or deceptive.
Note: A defendant bears an evidential burden in relation to the matters in subsection (7). See subsection 13.3(3) of the Criminal Code.