Tax Laws Amendment (2012 Measures No. 5) Act 2012 (184 of 2012)

Schedule 6

Insert:

19-28 Obligations relating to certain wholesale sales

(1) A person commits an offence if:

(a) the person gives a notice under subsection 19-17(3), or a notice that purports to be a notice under subsection 19-17(3); and

(b) the notice contains a statement that:

(i) is false or misleading in a material particular; or

(ii) omits any matter or thing without which the statement is false or misleading in a material particular.

Penalty: 20 penalty units.

Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(2) Subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.