Customs Legislation Amendment Act (No. 2) 2003 (136 of 2003)

Schedule 1   Trade modernisation

Part 4   False and misleading statements

Customs Act 1901

12   At the end of paragraph 234(1)(d)

Add:

(iii) intentionally give information to another person, knowing that the information is false or misleading in a material particular and that the other person or someone else will include the information in a statement to an officer;

(iv) intentionally give information to another person, knowing that the information is misleading in a material particular because of the omission of other information that the person has and that the other person or someone else will include the information in a statement to an officer;